What are the key annual tax filing and payment deadlines for individuals (IR3) and businesses (Income Tax/GST) in New Zealand?

Key tax deadlines in New Zealand vary depending on whether you are an individual filing an IR3, a business filing an income tax return, or managing GST obligations. The standard tax year runs from 1 April to 31 March.

### Individual Income Tax Returns (IR3)

Individuals who do not file PAYE/Resident Returns automatically must file an IR3 return:

• Filing Deadline: 7 July following the end of the tax year (31 March). For example, the return for the year ending 31 March 2025 is due by 7 July 2025.
• Payment Deadline: If you have a tax balance owing, the payment deadline is usually the same as the filing date, 7 July, unless you use a tax agent, in which case extensions may apply.

### Business Income Tax Returns (IR3 and Company Returns)

For most businesses (sole traders, partnerships, and companies):

• Filing Deadline: Generally 7 April following the end of the tax year. However, if you use a tax agent, the deadline is usually extended to 7 May.
• Payment Deadline: If you have a terminal tax liability, the payment deadline is typically 7 April (or 7 May if using an agent), unless provisional tax is being paid.

### Provisional Tax Deadlines

Provisional tax installments are required if your expected tax liability for the year exceeds USD 2,500. Installments are generally due four times a year:

### GST Filing Deadlines

GST periods are determined by the IRD based on the size of your business, but the common periods are:

• Monthly: Due on the 28th of the following month.
• Two-Monthly: Due on the 28th of the month following the end of the two-month period.
• Six-Monthly: Due on the 28th of the month following the end of the six-month period.

If the due date falls on a weekend or public holiday, the due date shifts to the next working day.