Provisional Tax Dates Calendar
Use the widget below to view the corresponding payment dates for provisional tax and terminal tax based on your balance date.
Display payment dates based on paying provisional tax* in instalments:
Taxpayers using the standard or estimation method who file their GST returns every six months will pay their provisional tax in two instalments.
This is the default option for taxpayers using the standard or estimation method.
Taxpayers using the GST ratio method will pay their provisional tax in six instalments.
Provisional tax dates*
28 August
First instalment
15 January
Second instalment
7 May
Third instalment
Terminal tax*
7 February
Without extension of time
23 April
Cutoff
7 April
With extension of time
21 June
Cutoff
Alternatively, get in contact via the details below
Provisional tax calendar for all balance dates
View and download a provisional tax calendar for all balance dates, providing an overview of payment dates throughout the tax year.
Download PDF
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What is tax pooling?
Instead of paying provisional tax straight to Inland Revenue, you deposit it with a registered provider. Once your actual tax is known, the deposit can be transferred to your Inland Revenue account and treated as paid on the date Inland Revenue received it, within the legal time limits.
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We are a fintech founded on the belief that the benefits of tax pooling should be available to all taxpayers and that business can be a force for good. Our team is inspired to solve complex problems and make the world a better place.