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Provisional tax
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Provisional tax

Provisional tax

Provisional tax helps you manage your income tax by paying it in instalments during the year. It lets you "spread the load" and avoid having a big amount to pay at the end of the year.

If your residual income tax (tax to pay) from your last income tax return was more than $2,500, you will have to pay provisional tax for the following year.

Tax due date tool
Find out when you need to pay your provisional tax.

Watch a video on provisional tax
Get up to speed on provisional tax with this short animated video.

Understanding provisional tax

Learn the basics of provisional tax, including what it is, who has to pay it and what to watch out for in your first year of business.

Calculating provisional tax

Find out about the different options for calculating provisional tax and choose the best option for you.

Provisional tax payment dates

Find out when you need to pay your provisional tax instalments. It's important to pay on time to avoid late payment penalties and interest.

Managing provisional tax

Learn how to manage provisional tax, including budgeting and tax pooling.