Key Provisional Tax and GST due dates for the Financial Year

Staying on top of tax deadlines is one of the simplest ways to avoid unnecessary penalties, interest, and last-minute stress.

Whether you’re a business owner, sole trader, property investor, or trust, understanding your key tax obligations throughout the year can help with cash flow planning and ensure you remain compliant with Inland Revenue requirements.

Provisional Tax due dates

For taxpayers with a 31 March balance date using the standard uplift method, provisional tax is generally payable in three instalments:

Provisional tax allows you to pay your income tax in instalments during the year rather than receiving one large tax bill at year-end.

GST due dates

For businesses filing GST on a two-monthly basis, returns and payments are generally due on the 28th day of the month following the end of the taxable period, except for the March period, which is due on 7 May.

Common GST due dates include:

*The November GST period benefits from an extended due date because of the Christmas and New Year holiday period.

Why you should plan ahead

Tax obligations are a normal part of running a business, but they can place pressure on cash flow if they’re not anticipated.

Keeping accurate financial records and setting aside funds throughout the year can help ensure you’re prepared when payment dates arrive.

We recommend:

• Maintaining up-to-date accounting records
• Reviewing upcoming tax obligations regularly
• Forecasting cash flow ahead of major payment dates
• Seeking advice early if you’re concerned about meeting a tax payment

Need help?

At Levi Chartered Accountants, we work with businesses, trusts, investors, and not-for-profit organisations to help manage tax compliance and cash flow throughout the year.

If you’d like assistance understanding your tax obligations or planning for upcoming due dates, get in touch with our team.