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Provisional tax payments are based on your business profits during a certain payment period. There are 3 ways to work out provisional tax.

If you use the accounting income method (AIM) your software will work out your provisional tax for you.

Your myIR account can show you:

  • how much provisional tax is due
  • any provisional tax payments that have been made
  • imputation credit account or Māori authority credit information.

You can also estimate your provisional tax in myIR. A running balance is kept, which means that refunds can be issued.