Key Tax Dates

Keeping your tax on track

Staying on top of key tax dates

Tax deadlines can sneak up on you, but staying on top of them is key to avoiding penalties and keeping your cash flow steady. To make life a little easier, we’ve put together some tables with all the key tax dates you need to know as a small business owner in New Zealand. From GST deadlines, whether you’re filing monthly, bi-monthly, or annually, to provisional tax installments, FBT and RWT due dates. Check out our tax tables below to keep your tax on track. If you need help managing your tax, contact your local SBA today.

2025 Annual Tax Dates

2025 Monthly or Bi-Monthly Tax Dates

FAQs

What is Provisional Tax?

Provisional tax is simply a way to pay your income tax in advance. This helps you manage payments throughout the year and avoid a large tax bill later. You’ll need to pay provisional tax if your tax bill from the previous year was more than $5,000. This amount is known as your ‘residual income tax’ (RIT).

For more information:

IRD Info on Provisional Tax

What is Fringe Benefit Tax (FBT)?

Fringe Benefit Tax (FBT) is a tax that employers in New Zealand pay on extra perks or benefits they give employees on top of their salary. These benefits can include things like company cars for personal use, free or discounted goods and services, low-interest loans, or subsidized gym memberships. Employers, not employees, are responsible for paying FBT. It ensures that benefits given to employees aren’t a way to avoid paying income tax. FBT can be paid quarterly or annually, depending on the employer’s choice.

What is Resident Withholding Tax (RWT)?

Resident Withholding Tax (RWT) is a tax that banks and financial institutions deduct from the interest or dividends you earn before paying you. It helps ensure tax is paid on investment income.

What is Employer Superannuation Contribution Tax (ESCT)?

Employer superannuation contribution tax (ESCT) is the tax an employer takes off the cash contributions made to an employees’ superannuation accounts, including KiwiSaver.

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