NZ Tax Deadlines and IRD Key Dates 2026-27
Key IRD dates for the 2026-27 tax year (1 April 2026 – 31 March 2027). Income tax, IR3 filing, provisional tax, GST, and terminal tax deadline reference.
All Key Dates
| Date | Event | Who |
|---|---|---|
| 1 April 2026 | 2026-27 tax year begins | All taxpayers |
| 7 April 2026 | Terminal tax for 2024-25 due (clients of tax agents with extension of time) | Tax agent clients |
| 7 May 2026 | GST return due (period ended 31 March: 2-monthly Feb–Mar and 6-monthly Oct–Mar filers) | GST-registered businesses |
| 7 May 2026 | Provisional tax 3rd instalment for 2025-26 (standard method, March balance date) | Provisional taxpayers |
| 28 June 2026 | GST return due (2-monthly filer: Apr–May period) | GST-registered businesses |
| 7 July 2026 | 2025-26 income tax return (IR3) due (no tax agent or extension of time) | Individual taxpayers |
| 28 August 2026 | Provisional tax 1st instalment for 2026-27 (standard method, March balance date) | Provisional taxpayers |
| 28 August 2026 | GST return due (2-monthly filer: Jun–Jul period) | GST-registered businesses |
| 28 October 2026 | GST return due (2-monthly Aug–Sep and 6-monthly Apr–Sep periods) | GST-registered businesses |
| 15 January 2027 | Provisional tax 2nd instalment for 2026-27 (standard method, March balance date) | Provisional taxpayers |
| 15 January 2027 | GST return due (period ended 30 November — statutory exception) | GST-registered businesses |
| 7 February 2027 | Terminal tax for 2025-26 due (no tax agent) | Individual taxpayers |
| 28 February 2027 | GST return due (2-monthly filer: Dec–Jan period) | GST-registered businesses |
| 31 March 2027 | 2026-27 tax year ends | All taxpayers |
| 31 March 2027 | 2025-26 income tax return (IR3) due (tax agent extension of time) | Tax agent clients |
| 7 April 2027 | Terminal tax for 2025-26 due (clients of tax agents with extension of time) | Tax agent clients |
| 7 May 2027 | Provisional tax 3rd instalment for 2026-27; GST for period ended 31 March 2027 | Provisional taxpayers & GST filers |
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 2026-27 (1 April 2026 – 31 March 2027).
When is my income tax return due?
If you file yourself, your individual income tax return (IR3) is due by 7 July — for the 2025-26 year that means 7 July 2026. If you use a tax agent with an extension of time, you generally have until 31 March of the following year (31 March 2027).
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 7 May.
When is terminal tax due?
Terminal tax — the end-of-year top-up payment — is due 7 February if you don't have a tax agent, or 7 April if you file through a tax agent with an extension of time.
How often do I need to file GST?
GST filing frequency depends on your turnover: monthly (over $24 million), 2-monthly (most businesses), or 6-monthly (under $500,000). Returns and payments are due on the 28th of the month after the period ends, with two exceptions: a period ending 31 March is due 7 May, and a period ending 30 November is due 15 January.
2026 IR3 filing — due 7 July: IR3 2025-26 hub, how to file IR3, common IR3 mistakes, IR3 vs auto-assessment
Related Calculators
Need the deeper deadline guide?
For late-payment penalties, terminal tax detail, automatic assessment timing, and tax-agent extensions, see IRD Key Dates 2025-26 & 2026-27.
Sources: IRD — Payment dates for provisional tax, IRD — Filing GST, IRD — IR328 tax due date calendar 2026-27 (PDF). Last updated July 2026.