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Provisional tax

Title and summary Number

A quick reference guide to GST and provisional tax that shows you how and when they must be paid.

ir235

Provisional tax is a way of spreading your tax payments throughout the year. This guide tells you how to calculate your provisional tax and when and how to pay it.

IR289

Use this form to estimate or re-estimate your provisional tax. This service can be completed online.

ir309

Use this factsheet to find out if you have to pay provisional tax, how much you need to pay and when to make payments during the year.

IR316