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Ngā tāngata me ngā whānau
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Ngā pakihi me ngā whakahaere
Intermediaries and others
Ngā takawaenga me ētahi atu
Nga kōwhiringa tāke takitaro
Provisional tax options
Income tax
Income tax
Provisional tax
Paying tax in your first year in business
Choosing to be a provisional tax payer
Provisional tax options
Standard option
Estimation option
Accounting income method (AIM)
Ratio option
Paying your provisional tax
Interest on provisional tax
Income tax Dates
MAY
28
AIM instalments are due if you file GST monthly and have a March balance date.
JUN
29
AIM instalments are due if you have a March balance date.
JUN
29
Provisional tax payments are due if you have a March balance date and use the ratio option.
All Income tax dates
There are 4 options available for working out your provisional tax.
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Standard option
The standard option is useful if your income is steady or increases over the next year.
Estimation option
The estimation option can help you avoid overpaying or underpaying your provisional tax.
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 lets you match your provisional tax payments with your business cashflow. .
Topics
Record keeping
Debt and insolvency
Situations
I am starting a new business
I'm struggling to file and pay my tax
Roles
Companies
Self-employed
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Last updated:
25 Jun 2021
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