As the summer holidays approach, here are the key business tax due dates to keep in mind. If you won’t be able to pay on time, you’re welcome to make your payment early. If a late payment is likely, please contact Inland Revenue to set up an arrangement with them – or we can handle this for you. Just reach out to us before the due date. Our team will be back in the office on the 7th January 2026.
If you are unsure whether any of these due dates apply to your business, please contact your client manager for advice.
| TAX TYPE | DUE DATE |
| GST for period ended 30th November 2025 | 15th Jan 2026 |
| Provisional Tax – 2026 2nd Instalment for taxpayers with a March Balance Date | 15th Jan 2026 |
| PAYE for December 2025 | 20th Jan 2026 |
| GST for period ended 31st December 2025 | 28th Jan 2026 |
| PAYE for January 2026 | 20th Feb 2026 |
| Provisional Tax – 2026 2nd Instalment for taxpayers with a May Balance Date | 28th Feb 2026 |
Follow this LINK to Inland Revenue’s Key Dates page for further information or contact our office on 07 885 1022.