Inland Revenue filing deadlines 2026: Key dates for New Zealand small businesses
The IRD dates still ahead in 2026 for GST, provisional tax, PAYE and income tax, so you can file on time.
Written by Naomi Lai— Small business & finance writer. Read Naomi's full bio
Published Tuesday 20 October 2026
Table of contents
Key takeaways
- The 2026 income tax return was due 7 July 2026 for people filing without an extension of time, or 31 March 2027 if you use a tax agent with an extension.
- GST returns are due the 28th of the month after your taxable period ends, with two exceptions each year: 15 January and 7 May. If a due date falls on a weekend or public holiday, it moves to the next working day.
- Provisional tax under the standard option falls due on 28 August, 15 January, and 7 May for a 31 March balance date.
- Missing a deadline can lead to late filing penalties and interest, so a few simple habits keep you on track all year.
What are the Inland Revenue filing deadlines for 2026?
The Inland Revenue Department (IRD) filing deadlines for the 2026 tax year include the 7 July 2026 income tax return date, which has now passed for anyone filing without an extension of time. Knowing the dates still ahead makes it far easier to stay in control.
The 2026 tax year runs from 1 April 2025 to 31 March 2026. Your return covers the income you earned across those 12 months.
It helps to separate filing and paying. Filing means sending Inland Revenue your return so it can work out what you owe or what you're owed. Paying means settling any tax due, which often falls on a different date.
The rest of this guide walks through each deadline that matters to a small business, including income tax, GST, provisional tax and payday filing.
Income tax return deadlines for 2026
Your 2026 income tax return was due 7 July 2026 if you filed it yourself without an extension of time. It's the NZ tax return deadline most small business owners work to each year, so if you haven't filed yet, do it as soon as you can to limit any penalties.
If you use a tax agent with an extension of time, you get much longer. Your return is then due 31 March 2027, which gives you and your accountant room to get everything right.
The date you file is separate from the date you pay any remaining tax, known as terminal tax. The IRD's tax due date calendar lists the extension-of-time deadline of 31 March 2027 and the terminal tax dates. Your terminal tax for the 2026 year is due:
- 7 February 2027 if you don't have an extension of time
- 7 April 2027 if you have an extension of time through a tax agent
You generally need to file an income tax return if you earned untaxed income during the year. According to Inland Revenue, this includes sole traders, companies, trusts, partnerships, and people who earn rental income from property. You can check the rules on the Inland Revenue income tax return page.
GST return due dates in 2026
Your GST return is due by the 28th of the month after the end of your taxable period. These are the due dates still ahead:
- 28 October 2026 (period ending 30 September)
- 30 November 2026 (period ending 31 October; moved from Saturday 28 November)
- 15 January 2027 (period ending 30 November)
So if your period ends 31 May, your return is due 28 June. If a due date falls on a weekend or public holiday, it moves to the next working day.
Two exceptions apply each year:
- The period ending 30 November is due 15 January.
- The period ending 31 March is due 7 May.
How often you file depends on the GST frequency you're registered for. You can be registered to file monthly, two-monthly or six-monthly. You can confirm your dates with Inland Revenue before each return.
If GST is new to you, this plain-English GST guide for small businesses explains how the tax works before your next return.
Provisional tax payment dates for 2026
Provisional tax is how you pay income tax in instalments across the year, rather than in one lump sum. If you use the standard option with a 31 March balance date, your instalments fall due on 28 August, 15 January, and 7 May.
There are other ways to work out provisional tax if the standard option doesn't suit your business. Two common alternatives are:
- the ratio option, which links your payments to your GST turnover
- the accounting income method (AIM), which uses your accounting software to calculate what you owe as you go
If you use the ratio option or AIM with a March balance date, an instalment is also due 28 October 2026. AIM users who file GST monthly also have an instalment due 30 November 2026.
Keeping a clear view of your cash flow through the year makes these instalments much easier to plan for.
PAYE and payday filing deadlines for employers
If you employ staff, you need to file employment information every payday. You have two working days after each payday to file this electronically, a process known as payday filing.
Paying the PAYE you've deducted works on a separate schedule. Most employers pay their employer deductions by the 20th of the following month.
Larger employers pay twice a month. If your PAYE and employer superannuation contribution tax (ESCT) total $500,000 or more a year, you pay on this schedule:
- Deductions for the 1st to the 15th of the month are due on the 20th of that month.
- Deductions for the 16th to the end of the month are due on the 5th of the next month.
Deductions for 16 to 31 December are due on 15 January.
Keeping your payroll records tidy makes payday filing quick, and regular bank reconciliation helps every figure line up.
Other key Inland Revenue dates to know
A few other dates round out the year, depending on how your business is set up. If you provide benefits like a company vehicle, you may need to file fringe benefit tax (FBT).
FBT quarterly returns are due on these dates:
- 20 July for the first quarter
- 20 October for the second quarter
- 20 January for the third quarter
- 31 May for the fourth quarter (2 June in 2026, as 31 May fell on a Sunday and 1 June was a public holiday)
What happens if you miss an Inland Revenue deadline?
Missing a filing deadline can lead to late filing penalties and use-of-money interest on any tax you owe, unless you have an extension of time. The sooner you sort it out, the smaller the impact tends to be.
If you know you'll struggle to file on time, a tax agent can arrange an extension of time for you. That moves your return deadline out to 31 March 2027 and gives you breathing room.
If you can file but can't pay the full amount, contact Inland Revenue as early as you can. You may be able to set up an instalment arrangement to pay off what you owe in smaller, manageable amounts.
How to stay on top of your 2026 tax deadlines
Staying on top of tax comes down to a few simple habits you can build into your routine. These are the ones that make the biggest difference:
- Set a calendar reminder a week ahead of each key date so nothing sneaks up on you
- Save invoices, receipts and expenses as you go, rather than leaving them for later
- Reconcile your accounts often so your income and expenses stay accurate and ready to file
- Consider a tax agent, who can file on your behalf and arrange an extension of time
- Use accounting software to store records and prepare returns in one place
Simple habits like keeping your invoices organised and checking the Inland Revenue key dates tool mean you're ready well before each deadline.
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FAQs on Inland Revenue filing deadlines
Here are quick answers to the questions small business owners might ask about their 2026 Inland Revenue deadlines.
When was the 2026 tax return due in New Zealand?
The 2026 income tax return was due 7 July 2026 for anyone filing without an extension of time. If you missed it, file as soon as you can to limit penalties.
What is the GST return due date in New Zealand?
Your GST return is due the 28th of the month after your taxable period ends, except for the period ending 30 November (due 15 January) and the period ending 31 March (due 7 May). If a due date falls on a weekend or public holiday, it moves to the next working day.
Do you get more time to file if you use an accountant?
Yes. A tax agent can arrange an extension of time, which moves your 2026 return deadline out to 31 March 2027.
What happens if you file your tax return late?
You may face late filing penalties and use-of-money interest on any tax owed, so it's worth filing as soon as you can or arranging an extension.
How long does a tax refund take?
Once your return is filed and assessed, the IRD pays refunds into the bank account it has on file when it processes your income tax assessment. Keeping your bank details up to date in myIR helps it arrive sooner.
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