Accounting, Tax, Accountant, Business Specialists, Clearwater Accountants, Auckland, New Zealand

Key Dates - October 2026

Key tax dates from 25 October 2026 to 7 May 2027 for people and organisations with a 31 March balance date. Where a due date falls on a weekend or public holiday, the next working day is shown. Employer deductions include PAYE, ESCT, KiwiSaver, student loan and child support deductions.

Date	Category	Description
28 October	GST	Return and payment due for the taxable period ending 30 September
28 October	Provisional Tax - Ratio Option	3rd instalment (March balance date)
28 October	Provisional Tax - Six Monthly GST Filing	1st instalment (March balance date)
28 October	Provisional Tax - AIM	Statement of activity and payment due (March balance date)

Key Dates - November 2026

Date	Category	Description
5 November	PAYE	Payment due for large employers for deductions made 16 October to 31 October
20 November	PAYE	Payment due for large employers for deductions made 1 November to 15 November Payment due for small employers for deductions made in October File employment information within 2 working days after payday
20 November	RWT / NRWT	Monthly payers: return and payment due for RWT and NRWT deducted in October Investment income information due for interest and dividends paid in October
30 November	GST	Return and payment due for the taxable period ending 31 October (28 November is a Saturday)
30 November	Provisional Tax - AIM	Monthly GST filers: statement of activity and payment due (March balance date)

Key Dates - December 2026

Date	Category	Description
7 December	PAYE	Payment due for large employers for deductions made 16 November to 30 November (5 December is a Saturday)
21 December	PAYE	Payment due for large employers for deductions made 1 December to 15 December Payment due for small employers for deductions made in November 20 December is a Sunday
21 December	RWT / NRWT	Monthly payers: return and payment due for RWT and NRWT deducted in November Investment income information due for interest and dividends paid in November
	GST	No GST return is due in December. The return for the period ending 30 November is due on 15 January

Key Dates - January 2027

Date	Category	Description
15 January	PAYE	Payment due for large employers for the period 16 December to 31 December
15 January	GST	Return and payment due for the taxable period ending 30 November
15 January	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing	2nd instalment (March balance date)
15 January	Provisional Tax - Ratio Option	4th instalment (March balance date)
15 January	Provisional Tax - AIM	Statement of activity and payment due (March balance date)
20 January	PAYE	Payment due for large employers for deductions made 1 January to 15 January Payment due for small employers for deductions made in December File employment information within 2 working days after payday
20 January	FBT	Quarterly return and payment due for the quarter ending 31 December
20 January	RWT / NRWT	Monthly payers: return and payment due for RWT and NRWT deducted in December Investment income information due for interest and dividends paid in December
28 January	GST	Return and payment due for the taxable period ending 31 December
28 January	Provisional Tax - AIM	Monthly GST filers: statement of activity and payment due (March balance date)

Key Dates - February 2027

Date	Category	Description
5 February	PAYE	Payment due for large employers for deductions made 16 January to 31 January
9 February	Terminal Tax	2026 end-of-year income tax due for people and organisations (without a tax agent) with a March balance date 7 February is a Sunday and 8 February is the Waitangi Day holiday
9 February	FBT	2026 income year FBT return and payment due for close companies (without a tax agent)
22 February	PAYE	Payment due for large employers for deductions made 1 February to 15 February Payment due for small employers for deductions made in January 20 February is a Saturday
22 February	RWT / NRWT	Monthly payers: return and payment due for RWT and NRWT deducted in January Investment income information due for interest and dividends paid in January

Key Dates - March 2027

Date	Category	Description
1 March	GST	Return and payment due for the taxable period ending 31 January (28 February is a Sunday)
1 March	Provisional Tax - Ratio Option	5th instalment (March balance date)
1 March	Provisional Tax - AIM	Statement of activity and payment due (March balance date)
5 March	PAYE	Payment due for large employers for deductions made 16 February to 28 February
22 March	PAYE	Payment due for large employers for deductions made 1 March to 15 March Payment due for small employers for deductions made in February 20 March is a Saturday
22 March	RWT / NRWT	Monthly payers: return and payment due for RWT and NRWT deducted in February Investment income information due for interest and dividends paid in February
30 March	GST	Return and payment due for the taxable period ending 28 February (28 March is a Sunday and 29 March is Easter Monday)
30 March	Provisional Tax - AIM	Monthly GST filers: statement of activity and payment due (March balance date)
31 March	Annual Returns	2026 income tax returns due for clients of tax agents (with a valid extension of time) End of the 2026-27 tax year

Key Dates - April 2027

Date	Category	Description
5 April	PAYE	Payment due for large employers for deductions made 16 March to 31 March
7 April	Terminal Tax	2026 end-of-year income tax due for clients of tax agents (with a valid extension of time)
7 April	FBT	2026 income year FBT return and payment due for close companies that are clients of tax agents (with a valid extension of time)
20 April	PAYE	Payment due for large employers for deductions made 1 April to 15 April Payment due for small employers for deductions made in March File employment information within 2 working days after payday
20 April	RWT / NRWT	Monthly payers: return and payment due for RWT and NRWT deducted in March Investment income information due for interest and dividends paid in March Six-monthly payers: return and payment due for RWT and NRWT deducted 1 October to 31 March

Key Dates - May 2027

Date	Category	Description
5 May	PAYE	Payment due for large employers for deductions made 16 April to 30 April
7 May	GST	Return and payment due for the taxable period ending 31 March
7 May	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing	3rd instalment (March balance date)
7 May	Provisional Tax - Ratio Option	6th instalment (March balance date)
7 May	Provisional Tax - Six Monthly GST Filing	2nd instalment (March balance date)
7 May	Provisional Tax - AIM	Statement of activity and payment due (March balance date)

Source: Inland Revenue (ird.govt.nz). Please contact us if you are unsure which dates apply to you.

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