For small and large employers
Calendars for large employers:
- Employer monthly schedule large employers $500,000 or more PAYE & ESCT deductions per annum.
- PAYE payment large employers $500,000 or more PAYE & ESCT deductions per annum.
Calendar for small employers
- PAYE payment and employer monthly schedule small employers
For GST registered businesses
Two monthly GST
- March balance date - GST return and payment March balance date, only for two monthly return periods.
- June balance date - GST return and payment June balance date, only two monthly return periods
Six monthly GST/provisional tax
- March balance date - Six monthly GST return and payments/six monthly provisional tax dates aligned with March balance date.
- June balance date - Six monthly GST return and payments/six monthly provisional tax dates aligned with June balance date.
For fringe benefits
FBT return and payment quarterly return
For provisional tax
For provisional tax (March balance)
Provisional tax for taxpayers with 31 March balance date and either not GST registered; or GST registered on one month/two monthly GST return periods
- Provisional tax payments for year ending 31 March 2018 - 7 May ‘18
- Provisional tax payments for year ending 31 March 2019 - 28 Aug ‘18 | 15 Jan ‘19
For provisional tax (June balance)
Provisional tax for taxpayers with 30 June balance date and either not GST registered or GST registered on one month/two monthly GST return periods
- Provisional tax payments for year ending 30 June 2018 - 28 Mar ‘18 | 30 Jul ‘18
- Provisional tax payments for year ending 30 June 2019 - 28 Nov ‘18 | 28 Mar ‘19
For end of year income tax
End of year income tax due for taxpayers/clients of tax agents with a March/June balance date
- Who have an extension of time for 2017 end of year - 9 Apr ‘18
- Who do not have an extension of time for 2018 end of year - 7 Feb ‘19
For Tax Pooling
Taxpayers who have purchased or financed tax using a tax pool must transfer that tax from the pooling account to the taxpayer’s IRD account within 75 days after the taxpayer’s terminal tax date to be accepted by IRD
