Tax Calendar Dates



Due Dates - The Tax Timetable
Depending on your individual circumstances the due dates that apply to you may be different. IRD has a range of calendars available that will help you plan ahead to help you meet your obligations.

Your due dates will be calculated based on the information you enter. They may not necessarily reflect what is currently registered with Inland Revenue - for example if you have started employing staff but are not yet registered as an employer with Inland Revenue.

During this period IRD will be sending out donations, childcare and housekeeper rebate claim forms, as well as personal tax summaries, summary of earnings, forms and tax returns.

The standard tax year is as below.

Timeline for IRD

The following is a timeline of when IRD will be sending out claim forms etc.

APRIL

Rebate claim forms
IRD will automatically send a rebate claim form to anyone who claimed for donations, childcare or housekeeper rebates last year. Receipts must be attached when making a claim. If you or your employees haven't received a form by the end of April and want to make a claim phone IRD's INFOexpress on 0800 257 773. Remember to have your IRD number handy.

Individual tax return (IR 3)
If your employees also received income from self-employment, a rental property, withholding payments or a partnership, they will need to fill out an individual tax return. IRD sends these out during April and May.

MAY

Summary of earnings
If your employees need to file a tax return and also received salary, wages or withholding payments they will need a summary of earnings. These will be sent out during May.

JUNE

Personal tax summaries
If an employee's only income is from salary and wages and IRD think they need an end-of-year tax square-up, they will automatically send them a personal tax summary during June.

JULY

Personal tax summary request
If your employees don't automatically receive a personal tax summary in June but they think they may need an end-of-year tax square-up, they can go to the IRD website or contact IRD for more information.

Reminders and important dates – e.g for 2005 Year
7 Nov 05
2006 - Provisional tax payment due
7 July
First instalment of 2006 provisional tax is due
7 July
2005 Income Tax returns overdue.
7 July
2005 Income Tax returns due.
7 July
2006 - 1st Provisional tax payment
 If you need an end of year square-up and haven't received a personal tax summary, contact IRD.



Due dates for business income tax returns

The date income tax returns are due depends on the balance date for the business.

Balance date

  • For most businesses the balance date is 31 March.

  • If you want a balance date other than 31 March, you must apply in writing to IRD stating your reasons for the change.

  • You cannot use a balance date other than 31 March until you have received written approval from IRD.

  • The accounting year ends on the balance date.


Due dates for business tax returns

  • If you have a balance date between 1 October and 31 March inclusive, you must send your income tax return to IRD by 7 July. This is the due date for most businesses.

  • If you have a balance date between 1 April and 30 September inclusive, you must send your income tax return to IRD by the 7th day of the fourth month after your balance date.
  • If a tax agent completes your return there may be an extension of time for filing it - your agent will be able to confirm this for you.