NZ tax deadlines 2026 — IRD filing dates

Every IRD filing and payment deadline relevant in 2026. Dates verified against the IRD key dates page on 2026-06-06.

Income Tax Return Deadlines

Individual Tax Returns (IR3)

Company Tax Returns (IR4)

Partnership Returns (IR7)

Partnership returns follow the same deadlines as individual returns. Partners include their share of partnership income in their individual IR3 returns.

Trust Returns (IR6)

Trust tax returns are due 7 July 2026 for self-filers, or by 31 March 2027 if using a tax agent.

GST Return Deadlines 2026

GST return frequency depends on your annual turnover:

• Under $500,000: Choose 1, 2, or 6-monthly
• $500,000 - $24 million: 1 or 2-monthly
• Over $24 million: Monthly required

Source: IRD GST page. Verified 2026-06-06.

Monthly GST Deadlines

Two-Monthly GST Deadlines

Six-Monthly GST Deadlines

Provisional tax deadlines

If your residual income tax (RIT) exceeds $5,000, you must pay provisional tax. Most taxpayers use the standard option with three instalments. Dates below are for a 31 March balance date. Source: IRD provisional tax page.

2026 income year (1 April 2025 – 31 March 2026)

2027 income year (1 April 2026 – 31 March 2027)

Source: IRD — business tax key dates. Verified 2026-06-06.

AIM (Accounting Income Method)

If you use AIM through approved accounting software (Xero, MYOB and others — see our software comparison), provisional tax is calculated and paid with each GST return, aligning payments with actual income rather than the prior-year estimate.

PAYE and Employer Deadlines

PAYE Filing (Employment Information)

Employment information must be filed:

• Payday filing: Within 2 working days of each payday
• Twice-monthly filing: By the 15th and end of month (if approved)

PAYE Payment Deadlines

Source: IRD — business tax key dates. Verified 2026-06-06.

FBT (Fringe Benefit Tax) Deadlines

FBT return and payment options:

• Quarterly: Due 20th of month after quarter ends
• Annual: Due 31 May for year ending 31 March
• Income year: Due 31 May following tax year

Source: IRD — business tax key dates. Verified 2026-06-06.

Companies Office Deadlines

While not IRD deadlines, these are essential for company compliance:

• Annual return: Due on anniversary of incorporation
• Address changes: Within 20 working days
• Director changes: Within 20 working days
• Shareholder changes: Update share register within 10 working days

Source: Companies Office — companies. Verified 2026-06-06.

Penalties for late filing or payment

Late filing

IRD applies a tiered late filing penalty under the Tax Administration Act, with the amount depending on the type of return and the taxpayer's net income or turnover. See IRD's penalties and interest page for the current schedule of amounts.

Late payment

• Day after due date: 1% initial late-payment penalty on the unpaid amount.
• Seven days after due date: a further 4% incremental penalty if still unpaid.
• Use-of-money interest (UOMI): applies on top of the penalties from the day after the due date. The UOMI rate is reset by Order in Council and changes through the year — check the current rate at IRD's UOMI page rather than relying on a snapshot here.

Source: IRD — penalties and interest. Verified 2026-06-06.

Tips to never miss a deadline

1. Use accounting software: Xero, MYOB and QuickBooks all have built-in reminders. See our NZ comparison for which one fits your situation.
2. Set calendar alerts: Add the upcoming P1 / P2 / P3 dates above to your calendar with a two-week lead-up reminder.
3. Engage a tax agent: Tax-agent-linked taxpayers get extended IR3 / IR4 due dates (typically 31 March of the following year rather than 7 July).
4. Direct debit through myIR: automatic payments mean no missed payment dates and no late-payment penalty.
5. File early: Don't wait for the deadline — file as soon as the year-end information is ready.

Related on TaxAccountants.co.nz

• NZ tax calculator — works out your take-home pay under the current brackets.
• GST calculator — add or remove 15% GST.
• Small-business tax deductions 2026 — what you can claim before 31 March.
• How much does an NZ tax accountant cost?