Income tax Dates
MAR 31Final date for ratio option provisional tax applications.
APR 7End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
MAY 7Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
Some people or organisations may have a non-resident withholding tax (NRWT) exemption on their non-resident passive income (NRPI) from New Zealand.
Do not deduct NRWT from someone who gives you a copy of the letter we've given them showing they're exempt.
We give exemptions when:
- income is exempt from tax, including NRWT, under New Zealand tax law
- income is exempt from tax because of any other New Zealand legislation
- double tax agreements allow for an exemption from tax on certain types of income.