13th February, 2026

Your key tax dates for end of financial year and beyond

The start of each year means the start of tax time for New Zealand businesses in many cases.

And although 31 March is the nominal deadline for completing tax returns for taxpayers using a registered tax agent, it’s not the only date of note in the business tax calendar.

Key dates vary business by business depending on the income tax regime, GST and payroll filing dates.

Business owners need to be well aware of the dates and have them diarised.

As such, be sure to keep a record of the dates that are likely to apply to you, and be sure to consult with a registered tax agent to confirm you have everything correct.

Key tax dates for businesses

19 February 2026

Employer deductions payment due for January for small to medium employers.
Employer deductions payment due for 1 to 15 February for large employers.

1 March 2026

Your GST return and payment is due for the taxable period ending 31 January.
Provisional tax payments are due if you have a March balance date and use the ratio option.
AIM instalments are due if you have a March balance date.

4 March 2026

Employer deductions payment due for 16 to 28 February for large employers.

19 March 2026

Employer deductions payment due for February for small to medium employers.
Employer deductions payment due for 1 to 15 March for large employers.

29 March 2026

Your GST return and payment is due for the taxable period ending February.

30 March 2026

Final date for ratio option provisional tax applications.

31 March 2026

We add an administration fee to student loans to help pay for some of the ongoing costs of administering the loan

5 April 2026

Employer deductions payment due for 16 to 31 March for large employers.

6 April 2026

Your FBT income year return and payment are due if you have a March balance date and a valid extension of time.
End-of-year student loan repayments are due if you have a tax agent with a valid extension of time.
End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.

19 April 2026

Employer deductions payment due for March for small to medium employers.
Employer deductions payment due for 1 to 15 April for large employers.

4 May 2026

Employer deductions payment due for 16 to 30 April for large employers.

6 May 2026

Your GST return and payment is due for the taxable period ending 31 March.
Interim student loan repayments are due. They count towards your end-of-year repayment obligation.
Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
AIM instalments are due if you have a March balance date.

19 May 2026

Employer deductions payment due for 1 to 15 May for large employers.
Employer deductions payment due for April for small to medium employers.

27 May 2026

Your GST return and payment is due for the taxable period ending 30 April.
AIM instalments are due if you file GST monthly and have a March balance date.

1 June 2026

Your FBT quarterly return and payment are due for the quarter ending 31 March if you have a March balance date.
Your FBT annual return and payment are due if you file FBT annually.

4 June 2026

Employer deductions payment due for 16 to 31 May for large employers.

21 June 2026

Employer deductions payment due for May for small to medium employers.
Employer deductions payment due for 1 to 15 June for large employers.

28 June 2026

Provisional tax payments are due if you have a March balance date and use the ratio option.
AIM instalments are due if you have a March balance date.

29 June 2026

Annual cycle for Reporting NZFIs submitting their CRS information to us for the previous reporting period ended 31 March.

6 July 2026

Employer deductions payment due for 16 to 30 June for large employers.

19 July 2026

Employer deductions payment due for 1 to 15 July for large employers.
Your FBT quarterly return and payment are due for the period ending 30 June if you have a March balance date.
Employer deductions payment due for June for small to medium employers.

27 July 2026

Your GST return and payment is due for the taxable period ending 30 June.
AIM instalments are due if you file GST monthly and have a March balance date.

4 August 2026

Employer deductions payment due for 16 to 31 July for large employers.

19 August 2026

Employer deductions payment due for 1 to 15 August for large employers.
Employer deductions payment due for July for small to medium employers.

27 August 2026

Your GST return and payment is due for the taxable period ending 31 July.
Interim student loan repayments are due. They count towards your end-of-year repayment obligation.
Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
AIM instalments are due if you have a March balance date.

6 September 2026

Employer deductions payment due for 16 to 31 August for large employers.

20 September 2026

Employer deductions payment due for 1 to 15 September for large employers.
Employer deductions payment due for August for small to medium employers.

27 September 2026

AIM instalments are due if you file GST monthly and have a March balance date.
Your GST return and payment is due for the taxable period ending 31 August.

29 September 2026

Overseas-based student loan repayment due if you do not have a temporary repayment suspension.

4 October 2026

Employer deductions payment due for 16 to 30 September for large employers.

19 October 2026

Your FBT quarterly return and payment are due for the period ending 30 September if you have a March balance date.
Employer deductions payment due for September for small to medium employers
Employer deductions payment due for 1 to 15 October for large employers.

27 October 2026

Your GST return and payment are due for the taxable period ending 30 September
Provisional tax payments are due if you have a March balance date and use the ratio option.
AIM instalments are due if you have a March balance date.

4 November 2026

Employer deductions payment due for 16 to 31 October for large employers.

19 November 2026

Employer deductions payment due for 1 to 15 November for large employers.
Employer deductions payment due for October for small to medium employers.

29 November 2026

Your GST return and payment is due for the taxable period ending 31 October.
AIM instalments are due if you file GST monthly and have a March balance date.

4 December 2026

Employer deductions payment due for 16 to 30 November for large employers.

20 December 2026

Employer deductions payment due for November for small to medium employers.
Employer deductions payment due for 1 to 15 December for large employers.

14 January 2027

AIM instalments are due if you have a March balance date.
Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
Your GST return and payment is due for the taxable period ending 30 November.
Employer deductions payment due for 16 to 31 December for large employers.
Interim student loan repayments are due. They count towards your end-of-year repayment obligation.

19 January 2027

Your FBT quarterly return and payment are due for the period ending 31 December if you have a March balance date.
Employer deductions payment due for December for small to medium employers.
Employer deductions payment due for 1 to 15 January for large employers.

27 January 2027

AIM instalments are due if you file GST monthly and have a March balance date.
Your GST return and payment is due for the taxable period ending 31 December.

4 February 2027

Employer deductions payment due for 16 to 31 January for large employers.

Don’t forget payroll and GST filings

Payroll tax is one element that employers must be familiar with, as missing a PAYE lodgement is likely to incur penalties.

When those specific dates are, however, depends on your specific obligations.

Your payroll deduction payment frequency to Inland Revenue depends on your gross annual PAYE and employer superannuation contribution tax.

Filing your IR must be done within two business days of the payment to the employee if you file electronically.

You can find out more about your deduction schedule on the Inland Revenue website.

GST is filed monthly, bi-monthly or six-monthly depending on your turnover and business type. Again, returns and payments must be made the last business date the month following the due date.

Stay organised and on-track

Keeping up to date with your business tax obligations can be challenging, but is nevertheless absolutely necessary to avoid being penalised by IR.

Looking to make tax time a little easier? Take advantage of automated tax compliance.

By automating the process of filing from your payroll to IR, as well as Pay Day Filing, you can also automate the filing of your GST return.

Doing so will save you time and stress by helping you meet those important deadlines and avoid the risk of penalties.

Tips to help you stay on top of things:

Create a schedule (and stick to it!) — this should include all key dates and deadlines for EOFY
Keep records — maintaining accurate records of all financial transactions will make it easier for you to assess your tax position, report to the IRD or adequately respond should you ever be faced with an audit
Get a professional on board — unless you’re a qualified expert, you’re at risk of getting things wrong. Eliminate your risk and make tax time much simpler by engaging an accountant or tax agent ahead of time

End of financial year can be a stressful time of year, but it doesn’t have to be.

Familiarise yourself with the dates that are most important to your business, organise your tax time activities around them and consider engaging a professional so that you can maintain compliance without the hassle.

Information provided in this article is of a general nature and does not consider your personal situation. It does not constitute legal, financial, or other professional advice and should not be relied upon as a statement of law, policy or advice. You should consider whether this information is appropriate to your needs and, if necessary, seek independent advice. This information is only accurate at the time of publication. Although every effort has been made to verify the accuracy of the information contained on this webpage, MYOB disclaims, to the extent permitted by law, all liability for the information contained on this webpage or any loss or damage suffered by any person directly or indirectly through relying on this information.

MYOB is not a registered entity pursuant to the Tax Administration Act 1994 Agent Services Act 2009 (TASA) and therefore cannot provide taxation advice to clients. If you have a query concerning taxation including filing your BASGST return or annual tax statements then you should consult with your accountant or other registered tax adviser.