Quick answer
For a 31 March balance date, standard and estimation provisional tax is paid in three instalments: 28 August, 15 January and 7 May. Six-monthly GST filers pay two, on 28 October and 7 May. Ratio and two-monthly AIM payers make six instalments: 28 June, 28 August, 28 October, 15 January, 28 February and 7 May. Any remaining terminal tax is due the following 7 February, or 7 April with a tax agent's extension.
Key points
- Standard and estimation (31 March balance date): 28 August, 15 January, 7 May.
- Six-monthly GST filers on standard or estimation: 28 October and 7 May only.
- Ratio and two-monthly AIM: six instalments that sit on GST due dates.
- A due date on a weekend or public holiday can be paid on the next working day.
Knowing your provisional tax amount is half the job. The other half is having the cash in the account on the right day, which means knowing the dates well before they arrive. Most New Zealand businesses use a 31 March balance date, so the dates below follow that. If yours is different, the pattern is similar but the days move; check myIR.
What are the standard and estimation dates?
On the standard or estimation option, most taxpayers pay three instalments. For the 2027 income year (1 April 2026 to 31 March 2027):
| Instalment | Due date | What else often lands nearby |
|---|---|---|
| 1 | 28 August 2026 | GST for the period ending July (two-monthly filers) |
| 2 | 15 January 2027 | GST for the period ending November; post-Christmas trading lull |
| 3 | 7 May 2027 | GST for the period ending March; new tax year costs already running |
Notice how each instalment sits on or near a GST date. For a two-monthly filer on the common cycle, two of the three provisional tax payments arrive on exactly the same day as a GST payment. Plan for the combined figure, not the two separately.
What if you file GST six-monthly?
If you’re registered for GST and file six-monthly, the standard and estimation options switch to two instalments: 28 October and 7 May. They line up with your two GST returns, so each of those dates carries a GST bill and half a year’s provisional tax. They’re big days. Our page on GST filing frequency explains why six-monthly filing calls for a disciplined set-aside.
What are the ratio and AIM dates?
The ratio option, and AIM for two-monthly or six-monthly GST filers, uses six instalments for a 31 March balance date:
| Instalment | Due date |
|---|---|
| 1 | 28 June |
| 2 | 28 August |
| 3 | 28 October |
| 4 | 15 January |
| 5 | 28 February |
| 6 | 7 May |
AIM users who file GST monthly pay twelve instalments, monthly from 28 May through to 7 May the following year. More instalments mean smaller amounts that track actual trading, which is why these options appeal to seasonal businesses. See the four provisional tax options for eligibility.
Which dates matter if you change option mid-stream?
Switching between standard and estimation doesn’t change the dates; only the amounts move. Switching to ratio or AIM does change them, because those options run on your GST cycle. Ratio must be elected before the income year begins, so a change you decide on in October usually applies from the following April. AIM users are moved back to the standard method at the start of each tax year until they re-elect by filing their first statement of activity, so put a reminder in for April. If you file GST six-monthly and later move to two-monthly, expect your provisional tax schedule to move from two instalments to three.
What happens if a date falls on a weekend?
Inland Revenue’s provisional tax guide is clear: where an instalment date falls on a weekend or public holiday, a payment made on the next working day is treated as paid on time. Don’t rely on that by habit, though. Bank transfers set up late on a Friday can take longer than you think, and a missed date can bring use-of-money interest or penalties.
How do you get the cash ready for each date?
The most reliable method is to treat provisional tax like rent: a fixed amount moved every week into a tax account.
Illustrative example. A Nelson design studio expects standard-option provisional tax of $27,300 for the year (last year’s RIT of $26,000 plus 5%). That’s three instalments of $9,100. Setting aside $525 a week means about $9,100 builds up between each date. The studio also files GST two-monthly, so in weeks before 28 August, 15 January and 7 May it checks that the account holds both the provisional instalment and the GST bill.
A few habits help:
- Put all dates in the calendar now, with a reminder two weeks ahead.
- Separate GST and income tax in your records, even if they share an account.
- Re-check after big months. A strong season may mean a larger terminal tax bill later even though the instalments haven’t changed.
- Watch 15 January. It follows the Christmas close-down and holiday pay, and often coincides with GST. Our summer close-down cash plan is built around it.
The GST & provisional tax set-aside planner builds this calendar for you from today’s date, with estimated amounts for each GST and provisional tax payment.
What about terminal tax?
After the year ends and your return is filed, any tax still owing is terminal tax. It’s generally due on 7 February following the end of the tax year, or 7 April if you have a tax agent with an extension of time. For the year ended 31 March 2026, that’s 7 February 2027 or 7 April 2027. In a strong year on the standard option, this bill can be large. Terminal tax explained covers how to see it coming.
When the dates bunch up
The tax calendar doesn’t care whether it’s been a good month. If 15 January brings GST, provisional tax and quiet trading all at once, a short-term facility can keep payments on time while summer takings come in. You can ask what’s possible with no credit check.
Planning beyond the next date
Tax dates are fixed; your cash flow isn’t. If the year ahead includes a big purchase, new staff or a contract that ties up cash, look at the funding side early. We consider unsecured options for trading businesses and loans secured on residential or commercial property. Enquiring won’t affect your credit file, your details stay with our team instead of being sent around, and a real person reads every enquiry. Fill in the form accurately and the first call can be specific about what’s realistic. Start here.
Frequently asked questions
When are provisional tax instalments due for the 2027 income year?
For a 31 March balance date on the standard or estimation option, the instalments for the year from 1 April 2026 to 31 March 2027 fall on 28 August 2026, 15 January 2027 and 7 May 2027.
What if a provisional tax date falls on a weekend?
Inland Revenue's provisional tax guide says that where an instalment date is a weekend or public holiday, a payment made on the next working day is treated as paid on the instalment day.
My balance date isn't 31 March. Are my dates different?
Yes. Instalment dates shift with a non-standard balance date. Inland Revenue lists your own dates in myIR under provisional tax, so check them there or with your tax agent.
When is terminal tax due?
Generally 7 February after the end of the tax year, or 7 April if you have a tax agent with an extension of time. For the year ended 31 March 2026, that means 7 February 2027 or 7 April 2027.
Do monthly GST filers on AIM pay every month?
Yes. Monthly GST filers using AIM make twelve instalments, running monthly from 28 May through to 7 May the following year.