Provisional Tax Dates 2019

Provisional tax deadlines and provisional tax dates explained


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

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

aprAll Dayapr7 April Terminal Tax Payment Deadline (EOT)Applies to those with a March, April, May, June, July, August or September balance date


Provisional tax dates explained

It is important to know when provisional tax and terminal 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 your terminal tax date, this will depend on if you have extension of time. If you use a tax agent (as opposed to filing your own returns), you will have extension of time.

Using the same example above for March balance dates, the terminal tax date is either:

  • 7 February (no extension of time) or
  • 7 April (with extension of time)

To read 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 and terminal tax date

First provisional tax payment due

28 June

Second provisional tax payment due

28 October

Third provisional tax payment due

28 February

Terminal tax (without extension of time) due

7 December

Terminal tax (with extension of time) due

7 February

First provisional tax payment due

28 July

Second provisional tax payment due

28 November

Third provisional tax payment due

28 March

Terminal tax (without extension of time) due

15 January

Terminal tax (with extension of time) due

7 March

First provisional tax payment due

28 August

Second provisional tax payment due

15 January

Third provisional tax payment due

7 May

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

28 September

Second provisional tax payment due

28 January

Third provisional tax payment due

28 May

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

28 October

Second provisional tax payment due

28 February

Third provisional tax payment due

28 June

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

28 October

Second provisional tax payment due

28 February

Third provisional tax payment due

28 June

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

28 November

Second provisional tax payment due

28 March

Third provisional tax payment due

28 July

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

15 January

Second provisional tax payment due

7 May

Third provisional tax payment due

28 August

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

28 January

Second provisional tax payment due

28 May

Third provisional tax payment due

28 September

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

28 February

Second provisional tax payment due

28 June

Third provisional tax payment due

28 October

Terminal tax (without extension of time) due

7 February

Terminal tax (with extension of time) due

7 April

First provisional tax payment due

28 March

Second provisional tax payment due

28 July

Third provisional tax payment due

28 November

Terminal tax (without extension of time) due

7 September

Terminal tax (with extension of time) due

7 November

First provisional tax payment due

7 May

Second provisional tax payment due

28 August

Third provisional tax payment due

15 January

Terminal tax (without extension of time) due

7 October

Terminal tax (with extension of time) due

7 December

First provisional tax payment due

28 May

Second provisional tax payment due

28 September

Third provisional tax payment due

28 January

Terminal tax (without extension of time) due

7 November

Terminal tax (with extension of time) due

15 January

Did you know you can make provisional and terminal tax payments suit business cashflow?

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