The New Zealand business tax calendar for 2026–27, with a cash lens

Most tax surprises aren’t surprises at all. The dates are published a year in advance; what catches businesses out is the cash. A good month of sales creates a bigger GST bill eight weeks later. A profitable year triggers provisional tax. Taking on staff adds PAYE and KiwiSaver every month. This guide sets out the 2026–27 dates that matter to a typical New Zealand business with a 31 March balance date — and how to plan the money so each one is a non-event.

Which tax dates matter most to a New Zealand business?

Four types of payment drive most of the pressure:

1. PAYE and employment deductions — monthly for most employers.
2. GST — monthly, two-monthly or six-monthly, depending on your filing frequency.
3. Provisional tax — instalments towards this year’s income tax, once your residual income tax is over $5,000.
4. Terminal tax — the balance of last year’s income tax after provisional payments.

business.govt.nz notes that if your income tax is under $5,000, you generally make one payment at the end of the year instead of provisional instalments.

When is PAYE due?

Inland Revenue’s rules:

• Small to medium employers (gross annual PAYE and ESCT under $500,000) pay deductions by the 20th of the following month. Deductions from July paydays are due by 20 August, for example.
• Large employers ($500,000 or more) pay twice a month: deductions from the 1st to the 15th by the 20th of the same month, and from the 16th to month-end by the 5th of the next month. Deductions from 16–31 December are due by 15 January.

Payroll costs also rose this year. Inland Revenue says the default employee and employer KiwiSaver contribution rate moved to 3.5% from 1 April 2026, with a further step to 4% from 1 April 2028. If your wage budget was set before April 2026, it’s probably light.

When is GST due?

GST is charged at 15%. Inland Revenue says payment is due on the same day as your return: the 28th of the month after your taxable period ends, with two exceptions:

• Periods ending 31 March are due 7 May.
• Periods ending 30 November are due 15 January.

So for a two-monthly filer on the standard cycle, the GST payment lands roughly every second month on the 28th, with the January and May exceptions.

When is provisional tax due in 2026–27?

For a 31 March balance date, Inland Revenue lists these instalment dates:

Option	Instalment dates
Standard or estimation (3 instalments)	28 August, 15 January, 7 May
Ratio (6 instalments)	28 June, 28 August, 28 October, 15 January, 28 February, 7 May
AIM — monthly GST filers	Monthly, running from 28 May to 7 May the next year
AIM — two-monthly or six-monthly GST filers, or not registered	Six instalments matching the ratio dates

For the 2026–27 year, that means standard-option instalments on 28 August 2026, 15 January 2027 and 7 May 2027.

When is terminal tax due?

For the 2026 income year (ended 31 March 2026), terminal tax is due on 7 February 2027 for people and organisations without a tax agent, and generally 7 April 2027 with one. business.govt.nz notes that income tax returns themselves are generally due by 7 July after the year ends, unless you have a tax agent.

Need help with a tax bill that’s due soon? Apply in about 60 seconds and tell us the date — funding can often be arranged within 24 hours.

What does the 2026–27 year look like, month by month?

Here’s a simplified view for a business that files GST two-monthly, uses the standard provisional tax option and is a small to medium employer. Your own dates may differ.

Month	Key payments
October 2026	PAYE (20th); GST (28th) for the Aug–Sep period
November 2026	PAYE (20th)
December 2026	PAYE (20th); GST (28th) for the Oct–Nov period would normally fall here, but November periods move to 15 January
January 2027	PAYE (20th); GST for the period ending 30 November and provisional tax instalment 2 both on 15 January
February 2027	PAYE (20th); terminal tax (7th) without an agent; GST (28th) for the Dec–Jan period
March 2027	PAYE (20th)
April 2027	PAYE (20th); terminal tax (7th) with an agent; GST (28th) for the Feb–Mar period moves to 7 May
May 2027	GST for the period ending 31 March and provisional tax instalment 3 both on 7 May; PAYE (20th)
June 2027	PAYE (20th); GST (28th) for the Apr–May period
July 2027	PAYE (20th); income tax returns due (7th) without an agent
August 2027	PAYE (20th); GST (28th) for the Jun–Jul period; provisional tax instalment 1 for 2027–28 (28th)
September 2027	PAYE (20th)

Inland Revenue’s “When to pay” page says that for due dates that fall on a weekend or public holiday, it needs to receive your payment on or before the next working day. 7 February 2027, for example, falls on a Sunday.

Which dates cause the biggest cash squeeze?

15 January is the classic trap. It combines GST for the period ending 30 November with the second provisional tax instalment — and it comes straight after the Christmas close-down, when many businesses have paid holiday pay and earned little for two weeks. Large employers also have late-December PAYE due the same day.

7 May is the second double-up: March-period GST plus the third provisional instalment, at the end of the financial year.

Terminal tax in February or April can be a shock after a strong year, especially if provisional tax was based on a weaker previous year.

How do I plan cash around these dates?

1. Open a separate tax account and move GST, PAYE and a provisional tax allowance into it every time money comes in.
2. Map the dates in your calendar for the year, including the next-working-day adjustments.
3. Forecast 13 weeks ahead, so you see a squeeze six weeks before it arrives. business.govt.nz has free forecasting tools.
4. Set up a buffer early. A business line of credit arranged in October is ready for January; one arranged on 14 January is a scramble.
5. Talk to IRD before a due date if you can’t pay — options are better beforehand.

An illustrative example: a Tauranga landscaping business with eight staff files GST two-monthly and uses the standard provisional option. In late November it estimates that 15 January will bring about $31,000 of GST and $18,000 of provisional tax, while December takings will be thin and holiday pay will run high. It arranges a line of credit in early December, draws $35,000 on 14 January, and repays it from February and March invoices. No late payment, no penalties. (Illustrative only.)

What happens if I miss a date?

Inland Revenue charges a late payment penalty of 1% the day after the due date, and a further 4% on the seventh day after, on what remains unpaid. Use-of-money interest also applies. Repeated misses can lead to collection action. Our guide to the real cost of paying IRD late works through an example.

If a payment is going to be late, you have two main routes: an instalment arrangement with IRD, or a short-term loan to pay on time. See GST bill due and IRD tax debt funding for the trade-offs.

How does this fit with public holidays?

Several tax dates sit close to public holidays: 15 January follows the Christmas–New Year break, and 7 February 2027 falls on a weekend, with Waitangi Day close by. If you’re relying on funding to pay a tax bill, count back business days carefully — banks and lawyers don’t settle on holidays. Our page on funding around weekends and public holidays lists the 2026 and 2027 dates.

Make the next tax date a non-event

The calendar is fixed; the cash doesn’t have to be a scramble. If a tax payment is coming and the money won’t be there in time, check what your business qualifies for well before the due date. Enquiring doesn’t involve a credit check, your details stay with one specialist rather than being circulated, and a real person will talk you through the timing. Tell us the tax type, amount and due date on the form, and we’ll aim to have you funded within 24 hours of applying.