Tax and entitlements debt statistics

This page shows overdue tax and entitlements debt by product, age of debt and customer type, as at the end of each quarter. It is updated annually.

This data is provided through an Excel file located at the bottom of this page.

Inland Revenue made technical adjustments to the definitions of overdue tax debt for the 2024 financial year. For more information, please refer to page 23 of the Inland Revenue Annual Report 2024.

In 2025, Inland Revenue updated the definition of when tax debt becomes overdue to ‘straight after the due date’. For more information, please refer to page 44 of the Inland Revenue Annual Report 2025.

Annual Report

Total amount of tax and entitlements debt by product as at the end of each quarter

This graph shows the amount of debt at each quarter, split by product and number of customers with debt up to 30 June 2026.

As at 30 June 2026:

• Income tax (individuals) debt increased from $2.3 billion in June 2025 to $2.4 billion in June 2026.
• Income tax (non-individuals) debt remained broadly stable at $1.2 billion in June 2025 compared to $1.2 billion in June 2026.
• GST debt increased from $3.3 billion in June 2025 to $3.6 billion in June 2026.
• Employer activities debt remained broadly stable at $2.0 billion in June 2025 compared to $2.0 billion in June 2026.
• Tax credits and entitlements debt decreased from $322.9 million in June 2025 to $311.9 million in June 2026.
• Other tax debt decreased from $171.4 million in June 2025 to $164.6 million in June 2026.
• The number of customers with tax and entitlements debt decreased from 527,000 in June 2025 to 524,000 in June 2026.
• Total tax and entitlements debt increased from $9.3 billion in June 2025 to $9.7 billion in June 2026.

Notes:

• The rise and fall in the number of customers with tax and entitlements debt coincides with key filing dates.
• How Inland Revenue mitigates debt growth is covered in Inland Revenue’s annual reports.
• Data is taken as at the last day of the month specified.
• Tax and entitlements debt excludes child support, student loans and Small Business Cashflow Scheme loans. Debt related to the COVID-19 Support Payment, the COVID-19 Resurgence Support Payment, and the Cost of Living Payment was excluded until the 2025 financial year.
• Other tax includes debt related to the approved issuer levy, dividend withholding tax, donation tax credit, Fees Free, fringe benefit tax, gaming machine duty, global anti-base erosion rules, goods and services sold in satisfaction of debt, lottery duty, non-resident withholding tax, online gambling duty, portfolio investment entity, resident withholding tax, residential land withholding tax, resident withholding tax on interest, and withholding disbursements account.
• Employer activities includes debt relating to PAYE, KiwiSaver employer contributions, KiwiSaver employee contributions, employer superannuation contributions tax, student loan employer deductions, and child support employer deductions.
• From the 2025 financial year, Working for Families is included in the tax credits and entitlements section, alongside debt arising from FamilyBoost, the COVID-19 Support Payment, the COVID-19 Resurgence Support Payment, and the Cost of Living Payment.
• In 2020 there was a significant upgrade to our systems which changed the way debt was reported. The number of customers with tax and entitlements debt is only available from September 2020 onwards.
• Figures are rounded and may not sum exactly to the totals.

Total amount of tax and entitlements debt by age of debt as at the end of each quarter

This graph shows the amount of debt, split by age of debt (under 2 years and over 2 years), up to 30 June 2026.

As at 30 June 2026:

• Tax and entitlements debt over 2 years old increased from $4.6 billion in June 2025 to $5.2 billion in June 2026.
• Tax and entitlements debt under 2 years old decreased from $4.7 billion in June 2025 to $4.4 billion in June 2026.

Notes:

• Data is taken as at the last day of the month specified.
• Tax and entitlements debt excludes child support, student loans and Small Business Cashflow Scheme loans. Debt related to the COVID-19 Support Payment, the COVID-19 Resurgence Support Payment, and the Cost of Living Payment was excluded until the 2025 financial year.
• Figures are rounded and may not sum exactly to the totals.

Total amount of tax and entitlements debt by customer type as at the end of each quarter

This graph shows the amount of debt owed by customers, split by customer type, up to 30 June 2026.

As at 30 June 2026:

• Tax and entitlements debt owed by companies increased from $5.7 billion in June 2025 to $6.0 billion in June 2026.
• Tax and entitlements debt owed by individuals increased from $3.1 billion in June 2025 to $3.2 billion in June 2026.
• Tax and entitlements debt owed by other entities increased from $471.3 million in June 2025 to $487.7 million in June 2026.

Notes:

• Data is taken as at the last day of the month specified.
• Tax and entitlements debt excludes child support, student loans and Small Business Cashflow Scheme loans. Debt related to the COVID-19 Support Payment, the COVID-19 Resurgence Support Payment, and the Cost of Living Payment was excluded until the 2025 financial year.
• Other entities are all customers that are not individuals or companies. This includes embassies, high commissions, holding accounts, government entities, Māori authorities, partnerships, societies/clubs, superannuation scheme providers, trusts, and unit trusts.
• Figures are rounded and may not sum exactly to the totals.