Provisional Tax Dates 2018

Provisional tax deadlines and provisional tax dates explained


Use this calendar to see provisional tax dates for this year and next

Click into each month to view which types of taxpayers have provisional tax to pay (by balance date) and download reminders onto your Outlook or Google calendar.

novAll Daynov28 NovemberApplies to those with a February, June or October balance date


Provisional tax dates explained

It is important to know when your provisional tax is due to IRD. Your provisional tax dates will be based on two factors:

  • your balance date (i.e. when your tax year ends) and;
  • what accounting method you use to calculate your provisional tax obligations (i.e. standard, accounting income method,estimation or ratio option)

For example, the majority of New Zealand businesses have a March balance date and apply the standard method of calculating provisional tax. This means that their 3 provisional tax dates are:

  • 28 August (first provisional tax date)
  • 15 January (second provisional tax date)
  • 7 May (third provisional tax date)

For the definition of provisional tax (and other accounting terms), check out our Glossary page.


Select your balance date month to see your three provisional tax dates

1st Instalment due

28 June

2nd instalment due

28 October

3rd Instalment due

28 February

1st Instalment due

28 July

2nd instalment due

28 November

3rd Instalment due

28 March

1st Instalment due

28 August

2nd instalment due

15 January

3rd Instalment due

7 May

1st Instalment due

28 September

2nd instalment due

28 January

3rd Instalment due

28 May

1st Instalment due

28 October

2nd instalment due

28 February

3rd Instalment due

28 June

1st Instalment due

28 November

2nd instalment due

28 March

3rd Instalment due

28 July

1st Instalment due

15 January

2nd instalment due

7 May

3rd Instalment due

28 August

1st Instalment due

28 January

2nd instalment due

28 May

3rd Instalment due

28 September

1st Instalment due

28 February

2nd instalment due

28 June

3rd Instalment due

28 October

1st Instalment due

28 March

2nd instalment due

28 July

3rd Instalment due

28 November

1st Instalment due

7 May

2nd instalment due

28 August

3rd Instalment due

15 January

1st Instalment due

28 May

2nd instalment due

28 September

3rd Instalment due

28 January

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