| Type | Description | Due Dates |
| Fringe Benefit Tax | Fringe Benefit Tax Quarterly Return Quarter 1- 1 April to 30 June Quarter 2- 1 July to 30 September Quarter 3- 1 October to 31 December Final quarter- 1 January to 31 March Income Year FBT Return This return covers the accounting year. You should file it by the due date for paying end-of-year income tax. Annual FBT Return This return covers the period 1 April to 31 March. You should file it by 31 May |
20-July 20-October 20-January 31-May |
| Type | Description | Due Dates |
| GST (31 March balance date) (filing and Payment) |
28th of the month or the following business day (the month following your taxable period) |
30 November – Your due date remains 15 January 31 March – Your due date is 7 May |
| Not GST registered = 3 instalments | 1st instalment (P1) due 28 August 2nd instalment (P2) due 15 January 3rd instalment (P3) due 7 May |
|
| GST Six-monthly = 2 instalments | 1st instalment (P1) due 28 October 2nd instalment (P2) due 7 May |
|
| GST one or two monthly = 3 instalments | 1st instalment (P1) due 28 August 2nd Instalment (P2) due 15 January 3rd instalment (P3) due 7 May |
|
| GST registered and elected to use the ratio option | 1st instalment (P1) due 28 June 2nd instalment (P2) due 28 August 3rd instalment (P3) due 28 October 4th instalment (P4) due 15 January 5th instalment (P5) due 28 February 6th instalment (P6) due 7 May |
| Type | Description | Due Dates |
| PROVISIONAL TAX (31 March balance date) |
Not GST registered = 3 instalments | 1st instalment (P1) due 28 August 2nd instalment (P2) due 15 January 3rd instalment (P3) due 7 May |
| GST one or two monthly = 3 instalments | 1st instalment (P1) due 28 August 2nd Instalment (P2) due 15 January 3rd instalment (P3) due 7 may |
|
| GST Six-monthly = 2 instalments | 1st instalment (P1) due 28 October 2nd instalment (P2) due 7 May |
|
| GST registered and elected to use the ratio option | 1st instalment (P1) due 28 June 2nd instalment (P2) due 28 August 3rd instalment (P3) due 28 October 4th instalment (P4) due 15 January 5th instalment (P5) due 28 February 6th instalment (P6) due 7 May |
| Type | Description | Due Dates |
| PROVISIONAL TAX (30 June balance date) |
Not GST registered = 3 instalments | 1st instalment (P1) due 28 November 2nd instalment (P2) due 28 March 3rd instalment (P3) due 28 July |
| GST one or two monthly = 3 instalments | 1st instalment (P1) due 28 November 2nd Instalment (P2) due 28 March 3rd instalment (P3) due 28 July |
|
| GST Six-monthly = 2 instalments | 1st instalment (P1) due 28 January 2nd instalment (P2) due 28 July |
|
| GST registered and elected to use the ratio option | 1st instalment (P1) due 28 September 2nd instalment (P2) due 28 November 3rd instalment (P3) due 28 January 4th instalment (P4) due 28 March 5th instalment (P5) due 28 May 6th instalment (P6) due 28 July |
| Type | Description | Due Dates |
| Terminal Tax (31 March balance date) |
Due to lodged by the following 31 March after the end of the tax year. [Tax return filing] Due for payment April 7 [Terminal tax Payment] |
|
| Terminal Tax Loss of Extension of Time [March 31 balance date] | Due to be lodged 7 July after the end of the tax year. {Tax Return filing] Due for payment 7 February [Terminal Tax payment] |
|
| Income Tax(30 June balance date) | 1st instalment (P1)30 June 2017 (Due to lodge with IRD by 31 7 April 2018 income tax due for payment for 30 June |
| Type | Description | Due Dates |
| PAYE/WHT | The schedule and payment are made on the 20th of the month following the deductions, unless classed as a large employer then payments are twice a month 5th and 20th of the month |