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For individuals & families Te hunga takitahi me ngā whānau

Your options during financial difficulty

The best way to make your tax payments is to plan ahead for them so you can pay the full amount on time.

Use our Tax due date calculator to help with your planning.

Options for payment

If you're going through financial difficulty, there are several payment options available.

  • You can set up an instalment arrangement to repay an agreed amount over time.
  • We can write off an agreed amount if we determine that full payment would cause you serious hardship.
  • A combination of an instalment arrangement and a serious hardship write-off.

If you can't pay the full amount due on time contact us as soon as possible. You don't have to wait until the due date for payment has passed.

Working out the best payment option for you

We may need more information to understand your current situation. We'll also look at your payment history and ability to meet future payments.

If you spend more than the average of similar households, we'll discuss your options with you.

Find out the average household expenditure for your region

Penalties and interest

Penalties and interest apply to tax bills that are unpaid by the due date. Set up an instalment arrangement before the due date if you can't pay in full and on time. If you meet all your obligations only one late payment penalty of 1% will apply. We won't charge further penalties.

If the due date has passed and you have an unpaid tax bill

If you make an arrangement after the due date, any penalties already charged will stand. If you meet all of your obligations, we won't charge further penalties. We'll continue to charge use-of-money interest.

Late payment penalties while we're discussing your options

We may need more information to work out the best payment option for you. During this time, we won't:

  • apply further late payment penalties, or
  • take new debt recovery actions.

If you haven't agreed to a payment option before the end of the timeframe we will:

  • charge late payment penalties where applicable, and
  • begin debt recovery actions.

We'll continue to charge use-of-money interest during this time.

Find out what penalties and interest may apply to you

Student loan borrowers

You can't borrow through the Student Loan Scheme if you have $500 or more in default and any part of those arrears are more than one year old at the time you apply. This includes:

  • any amount that has been overdue for a year or more
  • all unpaid repayment obligations
  • late payment interest and penalties, and
  • amounts under instalment arrangement.

Find out more about managing your student loan

Child support customers

The best way to avoid debt is to pay the full amount due on time. If you do get behind in your payments or think you are going to have trouble paying on time, contact us.

We'll talk to you about your payment options when you can't pay in full. You may be able to pay:

  • a partial amount of the total owing, or
  • the debt off over time under an instalment arrangement.

In some situations we can write off liable parents' penalties. We can't write off unpaid assessed amounts.

If you receive too much child support and need to pay it back contact us. We may be able to write off the debt in some cases.