New Zealand Tax filing deadlines
New Zealand Tax filing deadlines: 11 deadline rules held, cited to 11 rules, each cited to its own official source; series-level citation is the first VAT rule's: Paying GST. Last checked against the official source on 15 Oct 2026.
Official source: 11 rules, each cited to its own official source; series-level citation is the first VAT rule's: Paying GST · Last checked 2026-10-15 · source fingerprint
Recurring statutory filing and payment deadlines in New Zealand for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 2 Australasian countries →
| Current value | 11 deadline rules |
|---|---|
| In force from | — |
| Official source | 11 rules, each cited to its own official source; series-level citation is the first VAT rule's: Paying GST — Inland Revenue |
| Last verified | 2026-10-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://ausref.dev/v1/nz/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/nz/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/nz/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | GST return and payment — monthly filers GST-registered persons filing monthly. | monthly | 28th day of the following month (except periods ending in March: 7th day of the 2nd month after the period ends; periods ending in November: 15th day of the 2nd month after the period ends) | moves to the next business day | Paying GST — Inland Revenue “your gst payment is due on the same day as your gst return. this is the 28th of the month after the end of your taxable period” | 2026-10-15 |
| VAT / GST | GST return and payment — two-monthly filers with periods ending Feb/Apr/Jun/Aug/Oct/Dec GST-registered persons filing two-monthly whose taxable periods end in even months. | bimonthly | 28th day of the following month | moves to the next business day | Paying GST — Inland Revenue “your gst payment is due on the same day as your gst return. this is the 28th of the month after the end of your taxable period” | 2026-10-15 |
| VAT / GST | GST return and payment — two-monthly filers with periods ending Jan/Mar/May/Jul/Sep/Nov GST-registered persons filing two-monthly whose taxable periods end in odd months. | bimonthly | 28th day of the following month (except periods ending in March: 7th day of the 2nd month after the period ends; periods ending in November: 15th day of the 2nd month after the period ends) | moves to the next business day | Paying GST — Inland Revenue “your gst payment is due on the same day as your gst return. this is the 28th of the month after the end of your taxable period” | 2026-10-15 |
| PAYE / payroll withholding | Employer deductions (PAYE, ESCT etc.) payment — small to medium employers Employers whose gross annual PAYE and ESCT is less than $500,000. | monthly | 20th day of the following month | moves to the next business day | Paying deductions to Inland Revenue — Inland Revenue “need to pay deductions monthly, by the 20th of the following month” | 2026-10-15 |
| PAYE / payroll withholding | Employer deductions payment — large employers, wages paid 1st–15th Employers whose gross annual PAYE and ESCT is $500,000 or more (aggregated across connected businesses). | monthly | 5 days after the period ends | moves to the next business day | Paying deductions to Inland Revenue — Inland Revenue “for wages and salaries paid between the 1st and 15th of the month by the 20th of the same month” | 2026-10-15 |
| PAYE / payroll withholding | Employer deductions payment — large employers, wages paid 16th–end of month Employers whose gross annual PAYE and ESCT is $500,000 or more. | monthly | 5th day of the following month (except periods ending in December: 15th day of the following month) | moves to the next business day | Paying deductions to Inland Revenue — Inland Revenue “for wages and salaries paid between the 16th and end of the month by the 5th of the following month” | 2026-10-15 |
| Corporate income tax | Provisional tax instalment 1 — standard/estimation option, 31 March balance date Provisional taxpayers (incl. companies) using the standard or estimation option with a 31 March balance date. | annual | 28th day of month 5 of the tax year | moves to the next business day | Payment dates for provisional tax — Inland Revenue “instalment due date 1 28 august 2 15 january 3 7 may” | 2026-10-15 |
| Corporate income tax | Provisional tax instalment 2 — standard/estimation option, 31 March balance date Provisional taxpayers (incl. companies) using the standard or estimation option with a 31 March balance date. | annual | 15th day of month 10 of the tax year | moves to the next business day | Payment dates for provisional tax — Inland Revenue “instalment due date 1 28 august 2 15 january 3 7 may” | 2026-10-15 |
| Corporate income tax | Provisional tax instalment 3 — standard/estimation option, 31 March balance date Provisional taxpayers (incl. companies) using the standard or estimation option with a 31 March balance date. | annual | 7th day of the 2nd month after the period ends | moves to the next business day | Payment dates for provisional tax — Inland Revenue “instalment due date 1 28 august 2 15 january 3 7 may” | 2026-10-15 |
| Corporate income tax | Company income tax return (IR4) — 31 March balance date, no tax agent extension Businesses filing their own return for the year ending 31 March; the page states companies file an IR4. | annual | 7th day of the 4th month after the period ends | source silent; not moved, flagged | Income tax and provisional tax — business.govt.nz (NZ Government… “you have to file your income tax return for the year ending 31 march by 7 july” | 2026-10-15 |
| Corporate income tax | End-of-year (terminal / residual) income tax — 31 March balance date, no tax agent Businesses (incl. companies) filing their own return for the year ending 31 March. | annual | 7th day of the 11th month after the period ends | moves to the next business day | Income tax and provisional tax — business.govt.nz (NZ Government… “pay your residual income tax bill by 7 february the next year” | 2026-10-15 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-20 | Employer deductions payment — large employers, wages paid 1st–15th | 2026-09-16 – 2026-10-15 | — |
| 2026-10-20 | Employer deductions (PAYE, ESCT etc.) payment — small to medium employers | 2026-09-01 – 2026-09-30 | — |
| 2026-10-28 | GST return and payment — monthly filers | 2026-09-01 – 2026-09-30 | — |
| 2026-10-28 | GST return and payment — two-monthly filers with periods ending Jan/Mar/May/Jul/Sep/Nov | 2026-08-01 – 2026-09-30 | — |
| 2026-11-05 | Employer deductions payment — large employers, wages paid 16th–end of month | 2026-10-01 – 2026-10-31 | — |
| 2026-11-20 | Employer deductions payment — large employers, wages paid 1st–15th | 2026-10-16 – 2026-11-15 | — |
| 2026-11-20 | Employer deductions (PAYE, ESCT etc.) payment — small to medium employers | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | GST return and payment — monthly filers | 2026-10-01 – 2026-10-31 | 2026-11-28 2026-11-28 Saturday; 2026-11-29 Sunday |
| 2026-11-30 | GST return and payment — two-monthly filers with periods ending Feb/Apr/Jun/Aug/Oct/Dec | 2026-09-01 – 2026-10-31 | 2026-11-28 2026-11-28 Saturday; 2026-11-29 Sunday |
| 2026-12-07 | Employer deductions payment — large employers, wages paid 16th–end of month | 2026-11-01 – 2026-11-30 | 2026-12-05 2026-12-05 Saturday; 2026-12-06 Sunday |
| 2026-12-21 | Employer deductions payment — large employers, wages paid 1st–15th | 2026-11-16 – 2026-12-15 | 2026-12-20 2026-12-20 Sunday |
| 2026-12-21 | Employer deductions (PAYE, ESCT etc.) payment — small to medium employers | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday |
| 2027-01-15 | Provisional tax instalment 2 — standard/estimation option, 31 March balance date (instalment 1 of 1) | 2026-04-01 – 2027-03-31 | — |
| 2027-01-15 | GST return and payment — monthly filers | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | GST return and payment — two-monthly filers with periods ending Jan/Mar/May/Jul/Sep/Nov | 2026-10-01 – 2026-11-30 | — |
| 2027-01-15 | Employer deductions payment — large employers, wages paid 16th–end of month | 2026-12-01 – 2026-12-31 | — |
| 2027-01-20 | Employer deductions payment — large employers, wages paid 1st–15th | 2026-12-16 – 2027-01-15 | — |
| 2027-01-20 | Employer deductions (PAYE, ESCT etc.) payment — small to medium employers | 2026-12-01 – 2026-12-31 | — |
| 2027-01-28 | GST return and payment — monthly filers | 2026-12-01 – 2026-12-31 | — |
| 2027-01-28 | GST return and payment — two-monthly filers with periods ending Feb/Apr/Jun/Aug/Oct/Dec | 2026-11-01 – 2026-12-31 | — |
| 2027-02-05 | Employer deductions payment — large employers, wages paid 16th–end of month | 2027-01-01 – 2027-01-31 | — |
| 2027-02-09 | End-of-year (terminal / residual) income tax — 31 March balance date, no tax agent | 2025-04-01 – 2026-03-31 | 2027-02-07 2027-02-07 Sunday; 2027-02-08 Waitangi Day |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other New Zealand series: Official Cash Rate (OCR) · Interest on money claims (prescribed rate) · Goods and Services Tax (GST) · VAT registration threshold · Adult minimum wage · Public holidays · Consumers price index · Company income tax rate · Withholding tax rates · Personal income tax rates · Statutory social-insurance contributions