2026 tax dates for New Zealand businesses

This page provides an overview of the main filing and payment dates for New Zealand businesses and individuals with a standard 31 March balance date.

Key dates at a glance

You may be here wondering 'what are the important tax dates for NZ businesses' or you may simply want a list of dates in calendar order to add to your diary. We've got you covered with both.

This section provides a high-level overview by payment type. For the full 2026 calendar, continue to the next section.

Income Tax

Filing and payment deadlines for income tax depend on extension of time eligibility.

FY26 filing - 7 July 2026 if no extension, 31 March 2027 with extension.
Terminal tax - 7 Feb 2027 (if your filing deadline is 7 July 2026), or 7 April 2027 (if your filing deadline is 31 March 2027).
Provisional tax - deadlines depend on business size, GST filing frequency and provisional tax method. (See the calendar below for details on the various dates)

Goods and Services Tax (GST)

GST returns and payments are typically due on the 28th of the month following the GST period. This can be monthly, two-monthly or six-monthly depending on the business's filing frequency.

Fringe Benefits Tax (FBT)

FBT returns and payments are generally due on the 20th of the month following each financial quarter. The specific due dates are 20 April, 20 July, 20 October, and 20 January. While quarterly filing will apply to the majority of businesses, some might be eligible for income year or annual filing.

Employer deductions

PAYE and other payroll-related deductions (e.g. Kiwisaver, student loan) are due on a monthly or twice-monthly schedule through payday filing. For small employers, this is due by the 20th of the following month. For large employers, this is due on the 5th and 20th of each month.

2026 calendar

This calendar can be used as a reference tool to quickly check what is due and when. This is a guide only as not all dates will apply to your business.

Date	Details
15 Jan	GST return due for period ending 30 November 2025. Read more
15 Jan	Provisional tax due for all methods (ratio, standard, estimation or AIM) except for 6-monthly GST filers. Read more
20 Jan	Fringe Benefit Tax quarterly return due for period ending 31 December 2025. Read more
20 Jan	Employer deductions due for December 2025 for businesses whose gross annual PAYE and ESCT is less than $500,000 a year.
09 Feb	Terminal tax due for year-end 31 March 2025 for those without extension of time. Read more
09 Feb	Fringe Benefit Tax income year return due (for businesses that qualify for this filing frequency instead of quarterly returns) and don't have extension of time. Read more
20 Feb	Employer deductions due for January 2026 for businesses whose gross annual PAYE and ESCT is less than $500,000 a year.
02 Mar	GST return due for period ending 31 January 2026. Read more

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How deadlines can vary

Deadlines can differ depending on:

Accountant involvement - using a registered accountant can extend deadlines (known as extension of time), but late filing or compliance issues may result in a loss of this extension even if you are working with an accountant.
GST filing frequency - for example, micro businesses with 6-monthly GST generally have 2 provisional tax instalments per year, while monthly or two-monthly businesses have 3 or more.
Balance date - while 31 March is the most common end of financial year date in New Zealand, some businesses use a different date. For example, 30 June if their year runs alongside the typical Australian financial year, or 31 December if the business opts to follow the calendar year.
Weekends and public holidays - if a deadline falls on a weekend or public holiday, the deadline moves to the next business day. For example, the 7 Feb terminal tax deadline for those without an extension will actually be 9 Feb this year as the 7th is a Saturday.

We recommend always confirming the exact dates that apply to your business or entity type with your accountant when planning your tax payments.

Missing a tax deadline

Missing a deadline may result in penalties, use-of-money interest, and loss of any extension.

If you’re unable to meet a deadline, get in touch with the IRD to arrange a payment plan. This can easily be done through myIR.

Tax pooling may also be an option if you need assistance with paying provisional tax.

Need help managing your tax obligations?

Tax obligations vary depending on your business structure, balance date and other circumstances. This is where working with an accountant is invaluable for ensuring everything stays on track.

At Beany, we provide a full suite of accounting services, including tax compliance, bookkeeping, payroll, cash flow forecasting, and advisory, tailored to your business. Book a consultation to discuss how we can help with your business accounting.