For most businesses March is the balance date, though some industry and business chose to have a different balance date.
If the balance date of your business is different, please click on the balance date (month) of your business to see the income tax payment due date.
2021 Income Tax payment due date
7th February 2022 (WITHOUT extension of time)
7th April 2022 (With extension of time)
2022 Provisional tax payment due dates
1st instalment 28th August 2021
2nd instalment 15th January 2022
3rd instalment 7th May 2022
The most common GST return filing frequency is two monthly ending in odd months.
The below content displays GST return and Payment due date of 2 monthly GST returns ending in Odd months.
GST Return and GST payment to IRD is due on
For employers deducting $500,000 or more in PAYE and ESCT per year the Employer deduction payment due dates are
- 20th of the month -Payment due for deductions made between the 1st and 15th of the same month.
- 5th of the month -Payment due for deductions made between the 16th and the end of the previous month.
If payday is filed electronically
You need to file Employment Information within 2 working days of each payday.
Fringe Benefit Tax return and payment for Quarterly returns are due on
For period covering April to JUNE, FBT return and payment is due on 20 July,
For period covering JULY to September, FBT return and payment is due on 20 October
For period covering October to December May, FBT return and payment is due on 20 January
For period covering January to March, FBT return and payment is due on 31st May