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.

First provisional tax payment due

28 August

Second provisional tax payment due

28 February

First provisional tax payment due

28 September

Second provisional tax payment due

28 March

First provisional tax payment due

28 October

Second provisional tax payment due

7 May

First provisional tax payment due

28 November

Second provisional tax payment due

28 May

First provisional tax payment due

15 January

Second provisional tax payment due

28 June

First provisional tax payment due

28 January

Second provisional tax payment due

28 July

First provisional tax payment due

28 February

Second provisional tax payment due

28 August

First provisional tax payment due

28 March

Second provisional tax payment due

28 September

First provisional tax payment due

7 May

Second provisional tax payment due

28 October

First provisional tax payment due

28 May

Second provisional tax payment due

28 November

First provisional tax payment due

28 June

Second provisional tax payment due

15 January

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

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

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

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

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

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

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

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

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

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

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

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

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.

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

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

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

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

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

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

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

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

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

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

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

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

28 January

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