If you have an Extension of Time (EOT*), the due date is 7 April the following year.
For those without an EOT, the due date is 7 February the following year.
This depends on what method you use to calculate provisional tax, your balance date, and also whether you are GST registered.
Most people and businesses have a balance date of 31 March. Payments will be due on:
- 28 August
- 15 Jan
- 7 May
If you are on six-monthly GST basis, you will be required to make two payments, due on:
- 28 October
- 7 May
If you use the Accounting Income Method (AIM), then these payments will be due with each GST return - usually six payments a year.
* You'll be automatically granted the EOT when linked to a tax agent (such as Beany). However, if you are consistently late filing income tax returns and/or not paying your tax on time, the IRD may withdraw the EOT, even if you're still with a tax agent.