The Complete NZ Tax Calendar for Business Owners (2026-2027)

Running a business in New Zealand means juggling a calendar full of tax obligations. Between GST returns, PAYE filing, provisional tax instalments, and annual returns, there is always something coming up. Missing a deadline does not just mean a late filing. It can trigger penalties, use-of-money interest charges, and unwanted attention from the IRD.

“Missing a deadline does not just mean a late filing. It can trigger penalties, use-of-money interest, and unwanted attention from the IRD.”

This calendar covers the key dates for the 2026-2027 tax year (1 April 2026 to 31 March 2027), along with tips for staying organised. Keep this bookmarked, or better yet, let us handle it for you.

Ongoing Monthly Obligations

Before we get into the month-by-month breakdown, here are the obligations that recur every month or every period throughout the year:

• ●PAYE, ESCT, and schedular payments: due by the 20th of the month following the pay period. If you file electronically (which most businesses do), the due date is the 20th. For large employers (PAYE over $500,000 per year), twice-monthly filing may apply.
• ●GST returns (monthly filers): due by the 28th of the month following the taxable period. If the 28th falls on a weekend or public holiday, the due date shifts to the next working day.
• ●GST returns (two-monthly filers): due by the 28th of the month following the end of each two-month period (e.g., the May-June period is due 28 July).
• ●FBT (quarterly filers): due on the 20th of the month following the end of each quarter.

April 2026

• ●1 April: New tax year begins (2026-2027). New tax rates and thresholds take effect.
• ●20 April: PAYE for March pay period due.
• ●28 April: GST return for the period ending 31 March due (monthly and two-monthly filers).

May 2026

• ●20 May: PAYE for April pay period due.
• ●28 May: GST return for April due (monthly filers).
• ●28 May: Third instalment of 2026 provisional tax due (for those using the standard method with a March balance date).

June 2026

• ●20 June: PAYE for May pay period due.
• ●28 June: GST return for the period ending 31 May due (monthly and two-monthly filers).

July 2026

• ●7 July: Terminal tax for the 2026 tax year due (for taxpayers with a March balance date who have a tax agent with an extension of time).
• ●20 July: PAYE for June pay period due. FBT return for the quarter ending 30 June due.
• ●28 July: GST return for June due (monthly filers). GST return for the period ending 30 June due (two-monthly and six-monthly filers).

August 2026

• ●20 August: PAYE for July pay period due.
• ●28 August: GST return for July due (monthly filers). First instalment of 2026 provisional tax due (standard method, March balance date).

September 2026

• ●20 September: PAYE for August pay period due.
• ●28 September: GST return for the period ending 31 August due (monthly and two-monthly filers).

October 2026

• ●20 October: PAYE for September pay period due. FBT return for the quarter ending 30 September due.
• ●28 October: GST return for September due (monthly filers).

November 2026

• ●20 November: PAYE for October pay period due.
• ●28 November: GST return for the period ending 31 October due (monthly and two-monthly filers).

December 2026

• ●20 December: PAYE for November pay period due.
• ●28 December: Note: this falls during the holiday period. If 28 December falls on a weekend, the due date moves to the next working day in January. GST return for November due (monthly filers).

January 2027

• ●15 January: Second instalment of 2026 provisional tax due (standard method, March balance date).
• ●20 January: PAYE for December pay period due.
• ●28 January: GST return for the period ending 31 December due (monthly, two-monthly, and six-monthly filers).
• ●FBT return for the quarter ending 31 December due (due 20 January).

February 2027

• ●7 February: Terminal tax for the 2026 tax year due (for taxpayers without a tax agent extension).
• ●20 February: PAYE for January pay period due.
• ●28 February: GST return for January due (monthly filers).

March 2027

• ●20 March: PAYE for February pay period due.
• ●28 March: GST return for the period ending 28 February due (monthly and two-monthly filers).
• ●31 March: End of the 2026 tax year. Ensure all records are finalised for annual accounts preparation.

Annual Returns and Other Key Dates

• ●Income tax returns for the 2026 year: due 7 July 2026 if you use a tax agent with an extension of time, or 7 February 2027 for non-agent filers (standard balance date).
• ●Annual FBT return (if you elect to file annually instead of quarterly): due 31 May following the end of the FBT year (31 March).
• ●Companies Office annual return: due on the anniversary of incorporation. Fees apply.
• ●ACC levies: invoiced by ACC, typically payable in one lump sum or by instalment. Due dates vary.

Tips for Staying Ahead of Deadlines

• ●Use cloud accounting software (such as Xero) with automated reminders for GST and PAYE due dates.
• ●Set aside GST and PAYE funds in a separate bank account as you receive income. Do not treat tax collected as available cash.
• ●File electronically wherever possible. It is faster, reduces errors, and in some cases extends your due date.
• ●If you use the standard method for provisional tax, consider switching to the GST ratio method or the estimation method if they better suit your cash flow.
• ●Engage an accountant with an IRD extension of time. This gives you until 31 March of the following year (rather than 7 July) to file your income tax return. That is a significant benefit if you need more time to prepare your accounts.
• ●Review your filing frequencies annually. As your business grows, what worked at $100,000 turnover may not work at $500,000.

Keeping on top of your tax calendar is not glamorous, but it is one of the most important things you can do as a business owner. Penalties and interest add up quickly, and the IRD's systems are increasingly automated, meaning late filings are flagged almost immediately.