Provisional tax payment dates
We understand how confusing it can be to figure out when to pay the IRD so in addition to the Provisional Tax Dates 2019 we have added all other methods below.
Use the menu here to find your payment method.
Standard Uplift Estimation Method | Ratio Method | AIM (GST Return filed on odd months) | AIM (GST return filed on even months) | AIM (Non GST registered) | AIM (Monthly GST filer)
Please note: The Standard Uplift is the default method if you do not notify IRD you are using a different option. Select your balance date month to see your provisional tax dates. If you are unsure of what provisional tax calculation method you are using, speak with your accountant.
Standard Uplift and Estimation Method
For taxpayers who file GST returns every six months.
January
February
March
April
May
June
July
August
September
October
November
December
January
First provisional tax payment due
28 August
Second provisional tax payment due
28 February
February
First provisional tax payment due
28 September
Second provisional tax payment due
28 March
March
First provisional tax payment due
28 October
Second provisional tax payment due
7 May
April
First provisional tax payment due
28 November
Second provisional tax payment due
28 May
May
First provisional tax payment due
15 January
Second provisional tax payment due
28 June
June
First provisional tax payment due
28 January
Second provisional tax payment due
28 July
July
First provisional tax payment due
28 February
Second provisional tax payment due
28 August
August
First provisional tax payment due
28 March
Second provisional tax payment due
28 September
September
First provisional tax payment due
7 May
Second provisional tax payment due
28 October
October
First provisional tax payment due
28 May
Second provisional tax payment due
28 November
November
First provisional tax payment due
28 June
Second provisional tax payment due
15 January
December
First provisional tax payment due
28 July
Second provisional tax payment due
28 January
Ratio Method
For taxpayers who are GST-registered and file GST returns every month or every two months
January
February
March
April
May
June
July
August
September
October
November
December
January
First provisional tax payment due
7 May
Second provisional tax payment due
28 June
Third provisional tax payment due
28 August
Fourth Provisional tax payment due
28 October
Fifth provisional tax payment due
15 January
Sixth provisional tax payment due
28 February
February
First provisional tax payment due
28 May
Second provisional tax payment due
28 July
Third provisional tax payment due
28 September
Fourth provisional tax payment due
28 November
Fifth provisional tax payment due
28 January
Sixth provisional tax payment due
28 March
March
First provisional tax payment due
28 June
Second provisional tax payment due
28 August
Third provisional tax payment due
28 October
Fourth provisional tax payment due
15 January
Fifth provisional tax payment due
28 February
Sixth provisional tax payment due
7 May
April
First provisional tax payment due
28 July
Second provisional tax payment due
28 September
Third provisional tax payment due
28 November
Fourth provisional tax payment due
28 January
Fifth provisional tax payment due
28 March
Sixth provisional tax payment due
28 May
May
First provisional tax payment due
28 August
Second provisional tax payment due
28 October
Third provisional tax payment due
15 January
Fourth provisional tax payment due
28 February
Fifth provisional tax payment due
7 May
Sixth provisional tax payment due
28 June
June
First provisional tax payment due
28 September
Second provisional tax payment due
28 November
Third provisional tax payment due
28 January
Fourth provisional tax payment due
28 March
Fifth provisional tax payment due
28 May
Sixth provisional tax payment due
28 July
July
First provisional tax payment due
28 October
Second provisional tax payment due
15 January
Third provisional tax payment due
28 February
Fourth provisional tax payment due
7 May
Fifth provisional tax payment due
28 June
Sixth provisional tax payment due
28 August
August
First provisional tax payment due
28 November
Second provisional tax payment due
28 January
Third provisional tax payment due
28 March
Fourth provisional tax payment due
28 May
Fifth provisional tax payment due
28 July
Sixth provisional tax payment due
28 September
September
First provisional tax payment due
15 January
Second provisional tax payment due
28 February
Third provisional tax payment due
7 May
Fourth provisional tax payment due
28 June
Fifth provisional tax payment due
28 August
Sixth provisional tax payment due
28 October
October
First provisional tax payment due
28 January
Second provisional tax payment due
28 March
Third provisional tax payment due
28 May
Fourth provisional tax payment due
28 July
Fifth provisional tax payment due
28 September
Sixth provisional tax payment due
28 November
November
First provisional tax payment due
28 February
Second provisional tax payment due
7 May
Third provisional tax payment due
28 June
Fourth provisional tax payment due
28 August
Fifth provisional tax payment due
28 October
Sixth provisional tax payment due
15 January
December
First provisional tax payment due
28 March
Second provisional tax payment due
28 May
Third provisional tax payment due
28 July
Fourth provisional tax payment due
28 September
Fifth provisional tax payment due
28 November
Sixth provisional tax payment due
28 January
Accounting Income Method
For taxpayers who file GST returns every two-months on odd months
January
February
March
April
May
June
July
August
September
October
November
December
January
First provisional tax payment due
28 May
Second provisional tax payment due
28 July
Third provisional tax payment due
28 September
Fourth provisional tax payment due
28 November
Fifth provisional tax payment due
28 January
Sixth provisional tax payment due
28 March
February
First provisional tax payment due
28 June
Second provisional tax payment due
28 August
Third provisional tax payment due
28 October
Fourth provisional tax payment due
15 January
Fifth provisional tax payment due
28 February
Sixth provisional tax payment due
7 May
March
First provisional tax payment due
28 July
Second provisional tax payment due
28 September
Third provisional tax payment due
28 November
Fourth provisional tax payment due
28 January
Fifth provisional tax payment due
28 March
Sixth provisional tax payment due
28 May
April
First provisional tax payment due
28 August
Second provisional tax payment due
28 October
Third provisional tax payment due
15 January
Fourth Provisional tax payment due
28 February
Fifth provisional tax payment due
7 May
Sixth provisional tax payment due
28 June
May
First provisional tax payment due
28 September
Second provisional tax payment due
28 November
Third provisional tax payment due
28 January
Fourth provisional tax payment due
28 March
Fifth provisional tax payment due
28 May
Sixth provisional tax payment due
28 July
June
First provisional tax payment due
28 October
Second provisional tax payment due
15 January
Third provisional tax payment due
28 February
Fourth provisional tax payment due
7 May
Fifth provisional tax payment due
28 June
Sixth provisional tax payment due
28 August
July
First provisional tax payment due
28 November
Second provisional tax payment due
28 January
Third provisional tax payment due
28 March
Fourth provisional tax payment due
28 May
Fifth provisional tax payment due
28 July
Sixth provisional tax payment due
28 September
August
First provisional tax payment due
15 January
Second provisional tax payment due
28 February
Third provisional tax payment due
7 May
Fourth provisional tax payment due
28 June
Fifth provisional tax payment due
28 August
Sixth provisional tax payment due
28 October
September
First provisional tax payment due
28 January
Second provisional tax payment due
28 March
Third provisional tax payment due
28 May
Fourth provisional tax payment due
28 July
Fifth provisional tax payment due
28 September
Sixth provisional tax payment due
28 November
October
First provisional tax payment due
28 February
Second provisional tax payment due
7 May
Third provisional tax payment due
28 June
Fourth provisional tax payment due
28 August
Fifth provisional tax payment due
28 October
Sixth provisional tax payment due
15 January
November
First provisional tax payment due
28 March
Second provisional tax payment due
28 May
Third provisional tax payment due
28 July
Fourth provisional tax payment due
28 September
Fifth provisional tax payment due
28 November
Sixth provisional tax payment due
28 January
December
First provisional tax payment due
7 May
Second provisional tax payment due
28 June
Third provisional tax payment due
28 August
Fourth provisional tax payment due
28 October
Fifth provisional tax payment due
15 January
Sixth provisional tax payment due
28 February
Accounting Income Method
For taxpayers who file GST returns every two months on even months
January
February
March
April
May
June
July
August
September
October
November
December
January
First provisional tax payment due
7 May
Second provisional tax payment due
28 June
Third provisional tax payment due
28 August
Fourth provisional tax payment due
28 October
Fifth provisional tax payment due
15 January
Sixth provisional tax payment due
28 February
February
First provisional tax payment due
28 May
Second provisional tax payment due
28 July
Third provisional tax payment due
28 September
Fourth provisional tax payment due
28 November
Fifth provisional tax payment due
28 January
Sixth provisional tax payment due
28 March
March
First provisional tax payment due
28 June
Second provisional tax payment due
28 August
Third provisional tax payment due
28 October
Fourth provisional tax payment due
15 January
Fifth provisional tax payment due
28 February
Sixth provisional tax payment due
7 May
April
First provisional tax payment due
28 July
Second provisional tax payment due
28 September
Third provisional tax payment due
28 November
Fourth Provisional tax payment due
28 January
Fifth provisional tax payment due
28 March
Sixth provisional tax payment due
28 May
May
First provisional tax payment due
28 August
Second provisional tax payment due
28 October
Third provisional tax payment due
15 January
Fourth provisional tax payment due
28 February
Fifth provisional tax payment due
7 May
Sixth provisional tax payment due
28 June
June
First provisional tax payment due
28 September
Second provisional tax payment due
28 November
Third provisional tax payment due
28 January
Fourth provisional tax payment due
28 March
Fifth provisional tax payment due
28 May
Sixth provisional tax payment due
28 July
July
First provisional tax payment due
28 October
Second provisional tax payment due
15 January
Third provisional tax payment due
28 February
Fourth provisional tax payment due
7 May
Fifth provisional tax payment due
28 June
Sixth provisional tax payment due
28 August
August
First provisional tax payment due
28 November
Second provisional tax payment due
28 January
Third provisional tax payment due
28 March
Fourth provisional tax payment due
28 May
Fifth provisional tax payment due
28 July
Sixth provisional tax payment due
28 September
September
First provisional tax payment due
15 January
Second provisional tax payment due
28 February
Third provisional tax payment due
7 May
Fourth provisional tax payment due
28 June
Fifth provisional tax payment due
28 August
Sixth provisional tax payment due
28 October
October
First provisional tax payment due
28 January
Second provisional tax payment due
28 March
Third provisional tax payment due
28 May
Fourth provisional tax payment due
28 July
Fifth provisional tax payment due
28 September
Sixth provisional tax payment due
28 November
November
First provisional tax payment due
28 February
Second provisional tax payment due
7 May
Third provisional tax payment due
28 June
Fourth provisional tax payment due
28 August
Fifth provisional tax payment due
28 October
Sixth provisional tax payment due
15 January
December
First provisional tax payment due
28 March
Second provisional tax payment due
28 May
Third provisional tax payment due
28 July
Fourth provisional tax payment due
28 September
Fifth provisional tax payment due
28 November
Sixth provisional tax payment due
28 January
Accounting Income Method
For taxpayers who are non-GST registered, or file GST returns every six months.
January
February
March
April
May
June
July
August
September
October
November
December
January
First provisional tax payment due
7 May
Second provisional tax payment due
28 June
Third provisional tax payment due
28 August
Fourth provisional tax payment due
28 October
Fifth provisional tax payment due
15 January
Sixth provisional tax payment due
28 February
February
First provisional tax payment due
28 May
Second provisional tax payment due
28 July
Third provisional tax payment due
28 September
Fourth provisional tax payment due
28 November
Fifth provisional tax payment due
28 January
Sixth provisional tax payment due
28 March
March
First provisional tax payment due
28 June
Second provisional tax payment due
28 August
Third provisional tax payment due
28 October
Fourth provisional tax payment due
15 January
Fifth provisional tax payment due
28 February
Sixth provisional tax payment due
7 May
April
First provisional tax payment due
28 July
Second provisional tax payment due
28 September
Third provisional tax payment due
28 November
Fourth provisional tax payment due
28 January
Fifth provisional tax payment due
28 March
Sixth provisional tax payment due
28 May
May
First provisional tax payment due
28 August
Second provisional tax payment due
28 October
Third provisional tax payment due
15 January
Fourth provisional tax payment due
28 February
Fifth provisional tax payment due
7 May
Sixth provisional tax payment due
28 June
June
First provisional tax payment due
28 September
Second provisional tax payment due
28 November
Third provisional tax payment due
28 January
Fourth provisional tax payment due
28 March
Fifth provisional tax payment due
28 May
Sixth provisional tax payment due
28 July
July
First provisional tax payment due
28 October
Second provisional tax payment due
15 January
Third provisional tax payment due
28 February
Fourth provisional tax payment due
7 May
Fifth provisional tax payment due
28 June
Sixth provisional tax payment due
28 August
August
First provisional tax payment due
28 November
Second provisional tax payment due
28 January
Third provisional tax payment due
28 March
Fourth provisional tax payment due
28 May
Fifth provisional tax payment due
28 July
Sixth provisional tax payment due
28 September
September
First provisional tax payment due
15 January
Second provisional tax payment due
28 February
Third provisional tax payment due
7 May
Fourth provisional tax payment due
28 June
Fifth provisional tax payment due
28 August
Sixth provisional tax payment due
28 October
October
First provisional tax payment due
28 January
Second provisional tax payment due
28 March
Third provisional tax payment due
28 May
Fourth provisional tax payment due
28 July
Fifth provisional tax payment due
28 September
Sixth provisional tax payment due
28 November
November
First provisional tax payment due
28 February
Second provisional tax payment due
7 May
Third provisional tax payment due
28 June
Fourth provisional tax payment due
28 August
Fifth provisional tax payment due
28 October
Sixth provisional tax payment due
15 January
December
First provisional tax payment due
28 March
Second provisional tax payment due
28 May
Third provisional tax payment due
28 July
Fourth provisional tax payment due
28 September
Fifth provisional tax payment due
28 November
Sixth provisional tax payment due
28 January
Accounting Income Method
For taxpayers who file GST returns monthly.
January
February
March
April
May
June
July
August
September
October
November
December
January
First provisional tax payment due
28 March
Second provisional tax payment due
7 May
Third provisional tax payment due
28 May
Fourth provisional tax payment due
28 June
Fifth provisional tax payment due
28 July
Sixth provisional tax payment due
28 August
Seventh provisional tax payment due
28 September
Eighth provisional tax payment due
28 October
Ninth provisional tax payment due
28 November
Tenth provisional tax payment due
15 January
Eleventh provisional tax payment due
28 January
Twelfth provisional tax payment due
28 February
February
First provisional tax payment due
7 May
Second provisional tax payment due
28 May
Third provisional tax payment due
28 June
Fourth provisional tax payment due
28 July
Fifth provisional tax payment due
28 August
Sixth provisional tax payment due
28 September
Seventh provisional tax payment due
28 October
Eighth provisional tax payment due
28 November
Ninth provisional tax payment due
15 January
Tenth provisional tax payment due
28 January
Eleventh provisional tax payment due
28 February
Twelfth provisional tax payment due
28 March
March
First provisional tax payment due
28 May
Second provisional tax payment due
28 June
Third provisional tax payment due
28 July
Fourth provisional tax payment due
28 August
Fifth provisional tax payment due
28 September
Sixth provisional tax payment due
28 October
Seventh provisional tax payment due
28 November
Eighth provisional tax payment due
15 January
Ninth provisional tax payment due
28 January
Tenth provisional tax payment due
28 February
Eleventh provisional tax payment due
28 March
Twelfth provisional tax payment due
7 May
April
First provisional tax payment due
28 June
Second provisional tax payment due
28 July
Third provisional tax payment due
28 August
Fourth provisional tax payment due
28 September
Fifth provisional tax payment due
28 October
Sixth provisional tax payment due
28 November
Seventh provisional tax payment due
15 January
Eighth provisional tax payment due
28 January
Ninth provisional tax payment due
28 February
Tenth provisional tax payment due
28 March
Eleventh provisional tax payment due
7 May
Twelfth provisional tax payment due
28 May
May
First provisional tax payment due
28 July
Second provisional tax payment due
28 August
Third provisional tax payment due
28 September
Fourth provisional tax payment due
28 October
Fifth provisional tax payment due
28 November
Sixth provisional tax payment due
15 January
Seventh provisional tax payment due
28 January
Eighth provisional tax payment due
28 February
Ninth provisional tax payment due
28 March
Tenth provisional tax payment due
7 May
Eleventh provisional tax payment due
28 May
Twelfth provisional tax payment due
28 June
June
First provisional tax payment due
28 August
Second provisional tax payment due
28 September
Third provisional tax payment due
28 October
Fourth provisional tax payment due
28 November
Fifth provisional tax payment due
15 January
Sixth provisional tax payment due
28 January
Seventh provisional tax payment due
28 February
Eighth provisional tax payment due
28 March
Ninth provisional tax payment due
7 May
Tenth provisional tax payment due
28 May
Eleventh provisional tax payment due
28 June
Twelfth provisional tax payment due
28 July
July
First provisional tax payment due
28 September
Second provisional tax payment due
28 October
Third provisional tax payment due
28 November
Fourth provisional tax payment due
15 January
Fifth provisional tax payment due
28 January
Sixth provisional tax payment due
28 February
Seventh provisional tax payment due
28 March
Eighth provisional tax payment due
7 May
Ninth provisional tax payment due
28 May
Tenth provisional tax payment due
28 June
Eleventh provisional tax payment due
28 July
Twelfth provisional tax payment due
28 August
August
First provisional tax payment due
28 October
Second provisional tax payment due
28 November
Third provisional tax payment due
15 January
Fourth provisional tax payment due
28 January
Fifth provisional tax payment due
28 February
Sixth provisional tax payment due
28 March
Seventh provisional tax payment due
7 May
Eighth provisional tax payment due
28 May
Ninth provisional tax payment due
28 June
Tenth provisional tax payment due
28 July
Eleventh provisional tax payment due
28 August
Twelfth provisional tax payment due
28 September
September
First provisional tax payment due
28 November
Second provisional tax payment due
15 January
Third provisional tax payment due
28 November
Fourth provisional tax payment due
28 February
Fifth provisional tax payment due
28 March
Sixth provisional tax payment due
7 May
Seventh provisional tax payment due
28 May
Eighth provisional tax payment due
28 June
Ninth provisional tax payment due
28 July
Tenth provisional tax payment due
28 August
Eleventh provisional tax payment due
28 September
Twelfth provisional tax payment due
28 October
October
First provisional tax payment due
15 January
Second provisional tax payment due
28 January
Third provisional tax payment due
28 February
Fourth provisional tax payment due
28 March
Fifth provisional tax payment due
7 May
Sixth provisional tax payment due
28 May
Seventh provisional tax payment due
28 June
Eighth provisional tax payment due
28 July
Ninth provisional tax payment due
28 August
Tenth provisional tax payment due
28 September
Eleventh provisional tax payment due
28 October
Twelfth provisional tax payment due
28 November
November
First provisional tax payment due
28 January
Second provisional tax payment due
28 February
Third provisional tax payment due
28 March
Fourth provisional tax payment due
7 May
Fifth provisional tax payment due
28 May
Sixth provisional tax payment due
28 June
Seventh provisional tax payment due
15 July
Eighth provisional tax payment due
28 August
Ninth provisional tax payment due
28 September
Tenth provisional tax payment due
28 October
Eleventh provisional tax payment due
28 November
Twelfth provisional tax payment due
15 January
December
First provisional tax payment due
28 February
Second provisional tax payment due
28 March
Third provisional tax payment due
7 May
Fourth provisional tax payment due
28 May
Fifth provisional tax payment due
28 June
Sixth provisional tax payment due
28 July
Seventh provisional tax payment due
28 August
Eighth provisional tax payment due
28 September
Ninth provisional tax payment due
28 October
Tenth provisional tax payment due
28 November
Eleventh provisional tax payment due
15 January
Twelfth provisional tax payment due