Key Tax Dates

PAYE

These payments are due on the 20th of the following month i.e. PAYE on wages paid in January is due on the 20th of February.

If you are what the IRD classes as a large employer, that is, your annual PAYE deductions are over $100,000, you must file twice monthly and electronically. Deductions from 1st to 15th of the month are due the 20th of the same month. Deductions from the 16th of the month to the last day are due on the 5th day of the following month.

 

Due date falling on weekend or public holiday - all tax types:

If a due date falls on a weekend or public holiday, the dates moves to the next working day. Your return payment will also be treated as being on time if it's postmarked on the next working day.

 

GST

Two Monthly payments and forms are due as follows:-

  28th June  For the period 1 April to 31 May
     28th August  For the period 1 June to 31 July
  28th October For the period 1 August to 30 September
  15th January For the period 1 October to 30 November
  28th February For the period 1 December to 31 January
  7th  May For the period 1 February to 31 March

              

Monthly payments and forms are due on the 28th of the month following, except 15th January and 7th May.

Six Monthly payments and forms are due on 28th October and 7th May.

 

Provisional Tax

If you are an individual (non company) provisional tax payer with a March balance date, your payment dates are:

     28th August First instalment due
  15th January Second instalment due
  7th April Terminal tax payment (if any)
  7th May Third instalment due

                                      

If you are a provisional tax payer with a March balance date and pay GST 6 monthly, your payment dates are:-

     28th October First instalment due
  7th April Terminal tax payment (if any)
  7th May Second instalment due

 

Income Tax

If you are not a provisional tax payer, your date for terminal tax is 7th April.

 

FBT

The date for Annual returns and payments is 31st May

Quarterly returns and payments are:-

     20th January  For the period October to December
  31st May For the period January to March
  20th July For the period April to June
  20th October For the period July to September

 


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