Skip to main content

Ngā rā utunga mō te tāke tārewa Payment dates for provisional tax

Back

Ratio option

If you use the ratio option you’ll pay your provisional tax in six instalments. If you don’t have a standard balance date of 31 March use our Tax due date tool to work out your payment dates.

Instalment Due date
1 28 June
2 28 August
3 28 October
4 15 January
5 28 February
6  7 May

Standard or estimation option

If you use the standard or estimation option, you'll generally pay three instalments of provisional tax. If you're registered for GST you'll have other instalment options you can choose.

Instalment Due date
1 28 August
2 15 January
3 7 May

Accounting income method

If you use this method your due dates for paying and filing your statement of activity align to your GST due dates. If you do not have a standard balance date of 31 March your software will work out your filing and payment dates. If you file monthly GST returns, you'll file a statement of activity every month.

Statement of activity Due date
1 28 May
2 28 June
3 28 July
4 28 August
5 28 September
6 28 October
7 28 November
8 15 January
9 28 February
10 28 March
11 7 May

If you file two or six-monthly GST returns or you are not registered for GST you'll file a statement of activity every 2 months.

Statement of activity Due date
1 28 June
2 28 August
3 28 October
4 15 January
5 28 February
6 7 May

If you file six-monthly GST returns

If you're registered for, and file, six-monthly GST returns, you'll pay your provisional tax in two instalments.

Instalment Due date
1 28 October
2 7 May