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Provisional tax
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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.

Instalment dates

Your provisional tax payment dates depend on the option you use for calculating provisional tax and when your tax year ends.

Your balance date is the last day of your tax year

For most people this is 31 March.  The 31 March balance date is known as the standard balance date.

Most people pay three instalments of provisional tax.  People who file GST returns have other instalment options they can choose. 

If you have the standard balance date of 31 March, the below due dates will apply:

Instalment Due date
1
28 August
2
15 January
3
7 May

Example - Ariana has a standard balance date of 31 March

Ariana's 2017 provisional tax is $7,830. She has a 31 March balance date. Her provisional tax instalment dates and payments will be:

Due date Amount
28 August 2016
$2,610
15 January 2017
$2,610
7 May 2017
$2,610
Total
$7,830

Note: As the instalment due date of 28 August falls on a Sunday the payment date is moved to the next working day, ie, Monday 29 August.

If you file six-monthly GST returns

If you're registered for and file six-monthly GST returns and have a standard 31 March balance date, you'll pay your provisional tax in two instalments:

Instalment Due date
1
28 October
2
7 May

If you use the ratio option

If you use the ratio option for calculating your provisional tax and have a standard 31 March balance date, you'll pay your provisional tax in six instalments:

Instalment Due date
1
28 June
2
28 August
3
28 October
4
15 January
5
28 February
6
7 May

If you have a non-standard balance date

If you don't have the standard 31 March balance date your payment due dates will be different.

Use our Tax due date tool to work out the dates that apply to you.

Late payment penalties

Make sure you pay your provisional tax on time because late payments will attract penalties.

Penalty amount Applied
1% the day after the due date
4% seven days later
1% for each month the tax remains unpaid.

For the 2018 income year onwards, the rules around when the monthly 1% penalty is charged have changed.

For more information go to our penalties and interest section