There are several dates of significance in the business tax calendar. Below is a list of important dates to add to your diary.
Important tax dates for businesses
March 31
If you run a business March 31 is the deadline for completing your tax returns, unless you have a substituted accounting period.
The financial year officially ends on 31 March, but if you use a registered tax agent (a bookkeeper or accountant) you generally have 12 months to file your tax return.
For clients using a tax agent, this is the deadline for your 2024 tax return (with a valid extension of time). So, you might find your bookkeeper and accountant are very busy over the coming months.
April 1
April 1 is the start of the new financial year in New Zealand. This date is significant because it marks the start of a new tax period. Your business should have a ‘year-end procedure in place for the end of each financial year.
At this time, you should be checking the following:
Any outstanding debtors.
Write off overdue debts.
Complete a stock take.
Look over your general ledgers for errors.
April 7
End-of-year income tax due.
May 7
GST returns are due for tax period ending March 31. This is the last GST return for the previous financial year. Provisional tax due for organisations using the ratio option. AIM installments are due for March balance date.
May 28
GST returns are due for the period ending April 30.
May 31
Quarterly Fringe Benefit Tax (FBT) return and payment due (for quarterly filers), final for the year. Annual FBT return and payment due (for annual filers).
June 30
GST return and payment are due for taxable period ending May 31. Provisional tax instalments are due for ratio method users and for Accounting Income Method (AIM) option users filing GST monthly, two-monthly, or six-monthly, or those not registered for GST.
July 7
This is the deadline for businesses to file Income Tax returns that do not use a registered tax agent.
July 20
Quarterly FBT return and payment due.
July 28
Provisional tax instalments are due for AIM option users filing GST monthly.
August 28
GST return and payment are due for the taxable period ending July 31. Provisional tax instalments are due for GST monthly or two-monthly filers, those not registered for GST, and those using the standard estimation or ratio method. AIM instalments are due if you have a March balance date.
September 29
GST return and payment are due for taxable period ending August 31. Provisional tax instalments are due for AIM option users filing GST monthly.
AIM instalments are due if you filed GST monthly and have a March balance date.
October 20
Quarterly FBT return and payment due for the period ending September 30 if you have a March balance date.
October 28
Provisional tax instalments are due for GST monthly or two-monthly filers, those not registered for GST, and those using the ratio method.
GST return and payment are due for taxable period ending September 30.
November 28
GST return and payment are due for taxable period October 31. Provisional tax instalments are due for AIM option users filing GST monthly.
January 15, 2026
Provisional tax instalments are due for GST monthly or two-monthly filers, those not registered for GST, and those using the ratio method. GST return and payment are due for the tax period ending November 30.
January 20, 2026
Quarterly FBT return and payment due.
January is a good time to sit down with your bookkeeper or accountant for a deeper understanding of your financial data. It is a good time to discuss business planning to ensure the long-term success of your business.
PAYE Filing
Don’t forget about payroll filings. You must file employment information every time you pay your employees to avoid penalties. Filing Employment Information each payday can be challenging for many employers; however, it is important to ensure you file on time to ensure your employees have the right deductions and entitlements.
You need to file your Employment Information within two working days of each payday if you’re filing electronically, or if you’re filing by paper, 10 working days.
Employer deduction payment dates are due on the 20th of each month for small-to-medium business that deduct less tan $500,000 total in PAYE and ESCT a year.
If you have any questions about payroll, tax, or GST feel free to get in touch for a free no-obligation consultation.
