NZ Tax Deadlines 2025-26
Key IRD dates for the 2025-26 tax year (1 April 2025 – 31 March 2026). Income tax, provisional tax, and GST filing deadlines.
All Key Dates
| Date | Event | Who |
|---|---|---|
| 1 April 2025 | 2025-26 tax year begins | All taxpayers |
| 7 April 2025 | Terminal tax due (if not using tax agent) | Individual taxpayers |
| 28 April 2025 | GST return due (2-monthly filer: Feb–Mar period) | GST-registered businesses |
| 28 May 2025 | Provisional tax 3rd instalment (standard method, March balance date) | Provisional taxpayers |
| 28 May 2025 | GST return due (6-monthly filer: Oct–Mar period) | GST-registered businesses |
| 28 June 2025 | GST return due (2-monthly filer: Apr–May period) | GST-registered businesses |
| 7 July 2025 | Income tax return due (individual, no tax agent) | Individual taxpayers |
| 28 August 2025 | Provisional tax 1st instalment (standard method, March balance date) | Provisional taxpayers |
| 28 August 2025 | GST return due (2-monthly filer: Jun–Jul period) | GST-registered businesses |
| 28 October 2025 | GST return due (2-monthly filer: Aug–Sep period) | GST-registered businesses |
| 28 November 2025 | GST return due (6-monthly filer: Apr–Sep period) | GST-registered businesses |
| 28 December 2025 | GST return due (2-monthly filer: Oct–Nov period) | GST-registered businesses |
| 15 January 2026 | Provisional tax 2nd instalment (standard method, March balance date) | Provisional taxpayers |
| 28 February 2026 | GST return due (2-monthly filer: Dec–Jan period) | GST-registered businesses |
| 31 March 2026 | 2025-26 tax year ends | All taxpayers |
| 31 March 2026 | Income tax return due (individual, with tax agent extension) | Individual taxpayers with tax agents |
Important Notes
- If a due date falls on a weekend or public holiday, the deadline moves to the next working day.
- Provisional tax dates above are for taxpayers with a March balance date using the standard method. AIM and ratio methods have different dates.
- Employers must file employment information within two working days of each payday via ir-File.
- Use a tax agent? You may qualify for extended filing deadlines — check with your agent.
Frequently Asked Questions
When does the NZ tax year start and end?
The New Zealand tax year runs from 1 April to 31 March. The current tax year is 2025-26 (1 April 2025 – 31 March 2026).
When is my income tax return due?
If you file yourself, your individual income tax return is due by 7 July. If you use a tax agent, you may get an extension until 31 March of the following year.
What are provisional tax dates?
For taxpayers with a March balance date using the standard method, the three instalments are due 28 August, 15 January, and 28 May.
How often do I need to file GST?
GST filing frequency depends on your turnover: monthly (over $24 million), 2-monthly (over $500,000), or 6-monthly (under $500,000). Returns are due on the 28th of the month following the period end.
Related Calculators
Sources: IRD — Provisional tax due dates, IRD — GST filing. Last updated March 2026.