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Provisional tax
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Provisional tax

Provisional tax image

Provisional tax makes it easier to pay your income tax by spreading the payments over the year. If your end-of-year tax was more than $2,500 then you'll have to pay provisional tax the following year.

Provisional tax image

Understanding provisional tax

Learn the basics about provisional tax. Who has to pay, when to pay 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 make payment . It's important to pay on time to avoid late payment penalties and interest.

Managing provisional tax

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