Provisional tax options

All Income tax dates

There are 4 options available for working out your provisional tax.

Pages in this section

Standard option The standard option is useful if your income is steady or increases over the next year.
Estimation option The estimation option is useful if you know your income will decrease over the next year.
Accounting income method (AIM) When you use the accounting income method (AIM) you only pay provisional tax when your business earns a profit.
Ratio option The ratio option is useful if you're GST registered, file monthly or 2-monthly returns, and your income tends to vary.

Nga kōwhiringa tāke takitaro Provisional tax options