Important Tax Dates for NZ Businesses
Taxes are the top stress point we hear about from business owners. To help you stay on top of things, here are the key dates for the 2025-2026 tax year.
Please note, these dates are specifically for businesses with a balance date of 31 March and should be used as a guide only. For more personalised tax assistance, book a free, no-obligation chat.
Scroll down for all the key dates and grab your free downloadable calendar to keep your business running smoothly all year round!
Date Details
2025
28 Mar GST return and payment due for period ending 28 February
28 Mar AIM instalments are due if you file GST monthly and have a March balance date.
01 Apr Final date for ratio option provisional tax applications.
07 Apr Terminal Tax Payment due.
07 May GST return and payment is due for the taxable period ending 31 March.
07 May Provisional tax payments are due if you have a March balance date
07 May AIM instalments are due if you have a March balance date.
28 May AIM instalments are due if you file GST monthly and have a March balance date.
28 May GST return and payment is due for the taxable period ending 30 April.
28 Jun Provisional tax payments are due if you have a March balance date and use the ratio option.
30 Jun AIM instalments are due if you have a March balance date.
30 Jun GST return and payment is due for the taxable period ending 31 May.
28 Jul AIM instalments are due if you file GST monthly and have a March balance date.
28 Jul GST return and payment is due for the taxable period ending 30 June.
28 Aug AIM instalments are due if you have a March balance date.
28 Aug GST return and payment is due for the taxable period ending 31 July.
28 Aug Provisional tax payments are due if you have a March balance date
29 Sep GST return and payment is due for the taxable period ending 31 August.
29 Sep AIM instalments are due if you file GST monthly and have a March balance date.
28 Oct AIM instalments are due if you have a March balance date.
28 Oct GST return and payment are due for the taxable period ending 30 September.
28 Oct Provisional tax payments are due if you have a March balance date and use the ratio option.
28 Nov AIM instalments are due if you file GST monthly and have a March balance date.
28 Nov GST return and payment is due for the taxable period ending 31 October.
2026
15 Jan Provisional tax payments are due if you have a March balance date.
Disclaimer: We do our best to keep this calendar updated on a monthly basis. It includes the main dates relevant to small businesses in NZ. For the full list of dates visit the IRD Calendar
GST DUE DATES
Dates for GST returns will depend on your financial year end and frequency. We have a separate guide here with more details.
Frequently Asked Questions About Tax Deadlines
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If a due date falls on a weekend or public holiday, your return or payment may be processed the next working day without a penalty being applied.
Where a payment due date falls on a provincial anniversary date, this only applies if you're in the province celebrating the holiday. -
If you miss a tax deadline, it's important to take action as soon as possible to minimise any penalties or interest charges. Contact the IRD immediately to discuss your situation.
Options include: online via myIR or IRD's self-service line on 0800 257 777
You can also reach out to our team for assistance in managing late filings and setting up a plan to stay on track in the future.