GST Due Dates 2025 - 2026
Already calculated your GST using our GST Gist Guide?
Great! Now let's talk about your filing obligations and when you need to pay.
Understanding Your GST Filing Obligations
The IRD sets three different filing frequencies for GST, and your turnover determines which category you fall into. Here's what you need to know:
Six-Monthly Filing
Available only for businesses with sales under $500,000 in any 12-month period
Must apply to IRD for approval to file six-monthly
Suitable for businesses with consistent, straightforward transactions. It can be take time to collate six months’ worth so you want to make sure you have the tools to keep accurate records.
January and July
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 August | 31 January | 28 February |
| 1 February | 31 July | 28 August |
February and August
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 September | 28 February | 28 March |
| 1 March | 31 August | 30 September |
March and September
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 October | 31 March | 7 May |
| 1 April | 30 September | 28 October |
April and October
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 November | 30 April | 28 May |
| 1 May | 31 October | 28 November |
May and November
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 December | 31 May | 30 June |
| 1 June | 30 November | 15 January |
Two-Monthly Filing
Required for businesses with annual turnover under $24 million
Suits those who find regular filing helpful in staying on top of admin
Businesses are assigned to either Group A or Group B
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 April | 31 May | 30 June |
| 1 June | 31 July | 28 August |
| 1 August | 30 September | 28 October |
| 1 October | 30 November | 15 January |
| 1 December | 31 January | 28 February |
| 1 February | 31 March | 7 May |
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 March | 30 April | 28 May |
| 1 May | 30 June | 29 July |
| 1 July | 31 August | 30 September |
| 1 September | 31 October | 28 November |
| 1 November | 31 December | 28 January |
| 1 January | 28 February | 28 March |
Monthly Filing
Mandatory for businesses with annual turnover over $24 million
Available by choice for businesses who prefer monthly filing
| Period Start Date | Period End Date | GST Due Date |
|---|---|---|
| 1 April | 30 April | 28 May |
| 1 May | 31 May | 30 June |
| 1 June | 30 June | 29 July |
| 1 July | 31 July | 28 August |
| 1 August | 31 August | 30 September |
| 1 September | 30 September | 28 October |
| 1 October | 31 October | 28 November |
| 1 November | 30 November | 15 January |
| 1 December | 31 December | 28 January |