Income tax Dates
Ratio option
If you use the ratio option, you’ll pay your provisional tax in 6 instalments.
| Instalment | Due date |
|---|---|
| 1 | 28 June |
| 2 | 28 August |
| 3 | 28 October |
| 4 | 15 January |
| 5 | 28 February |
| 6 | 7 May |
Standard or estimation option
If you use the standard or estimation option, you'll generally pay 3 instalments of provisional tax. If you're registered for GST, you'll have other instalment options you can choose.
| Instalment | Due date |
|---|---|
| 1 | 28 August |
| 2 | 15 January |
| 3 | 7 May |
Non-standard balance dates
If you do not have a standard balance date of 31 March, and you use the ratio option or standard/estimation option, the due dates for your instalments will be different to the ones shown in the tables above. To find the due dates that apply to you, follow these steps:
- Log into myIR.
- Open the income tax tile.
- Select 'View' provisional tax to see your due dates.
Accounting income method (AIM)
If you use AIM, your due dates for paying and filing your statement of activity will line up with your GST due dates. If you do not have a standard balance date of 31 March, then your software will work out your filing and payment dates. If you file monthly GST returns, you'll file a statement of activity every month.
| Instalment | Due date |
|---|---|
| 1 | 28 May |
| 2 | 28 June |
| 3 | 28 July |
| 4 | 28 August |
| 5 | 28 September |
| 6 | 28 October |
| 7 | 28 November |
| 8 | 15 January |
| 9 | 28 January |
| 10 | 28 February |
| 11 | 28 March |
| 12 | 7 May |
If you file 2 or 6-monthly GST returns or you are not registered for GST, you'll file a statement of activity every 2 months.
| Instalment | Due date |
|---|---|
| 1 | 28 June |
| 2 | 28 August |
| 3 | 28 October |
| 4 | 15 January |
| 5 | 28 February |
| 6 | 7 May |