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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.

All the due dates and examples on this page are done with the standard balance date.

If you use the standard or estimation option, you'll generally pay three instalments of provisional tax.

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

If you're registered for GST, you'll have other instalment options you can choose.

Example - Ariana uses the standard option

Ariana's 2017 provisional tax is $7,830. Her provisional tax instalment dates and payments are:

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 use the accounting income method (AIM) option

If you use AIM for calculating your provisional tax, the due dates for your statement of activity are aligned with your GST due dates. If your statement of activity is an amount to pay, your payment is due the same day.

If you file monthly GST returns, you'll file a statement of activity every month.

Statement of activity Due date
1 28 May
2 28 June
3 28 July
4 28 August
5 28 September
6 28 October
7 28 November
8 15 January
9 28 January
10 28 February
11 28 March
12 7 May

If you file two or six-monthly GST returns, or aren't GST-registered, you'll file a statement of activity every 2 months.

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

If you file six-monthly GST returns

If you're registered for and file six-monthly GST returns, 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, 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.

If you use the standard, estimation or ratio options, use our Tax due date tool to work out the dates that apply to you.

If you use AIM, your software will confirm your statement of activity and payment due dates.

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