When should I be paying provisional tax?

Your provisional tax payment dates depend on the option you use for calculating provisional tax and when your tax year ends.

Standard or estimation option

If you use the standard or estimation option, you'll generally pay three instalments of provisional tax. For a taxpayer with a March balance date, who isn’t six-monthly registered for GST, then Provisional Tax will be due each year, if required on:

  • 28 August
  • 15 January
  • 7 May

Terminal Tax, if required, will be due on

  • 7 February
  • 7 April.

6 monthly GST

If you're registered for and file six-monthly GST returns, you'll pay your provisional tax in two instalments on:

  • 28 October
  • 7 May

AIM method

If you use AIM for calculating your provisional tax, the due dates for your statement of activity are aligned with your GST due dates. If your statement of activity is an amount to pay, your payment is due the same day.

  • If you file two or six-monthly GST returns, or aren't GST-registered, you'll file a statement of activity every 2 months.
  • If you file monthly GST returns, you'll file a statement of activity every month.

If your balance date is not 31 March

If you don't have the standard 31 March balance date your payment due dates will be different.

If you use the standard, estimation or ratio options, use our Tax due date tool to work out the dates that apply to you.

If you use AIM, your software will confirm your statement of activity and payment due dates.

Ratio option

If you use the ratio option for calculating your provisional tax, you'll pay your provisional tax in six instalments.

  • 28 June
  • 28 August
  • 28 October
  • 15 January
  • 28 February
  • 7 May

Still got questions?

It’s not an exact science and there are reasons why you may or may not owe tax, or the instalments may not be equal. If you’re unsure and would like some help with planning when your tax will fall due, please let us know. by calling 0800 555 024 or email info@rightway.co.nz