Income Tax Act 2007

Schedule 3: Payment of provisional tax and terminal tax

You could also call this:

"Paying tax on time: provisional and terminal tax dates"

You need to pay provisional tax and terminal tax on certain dates. The dates depend on your balance date, which is usually the end of your financial year. You can find the payment dates in the tables provided.

When paying provisional tax, you have different options, such as the AIM method or the standard method. The AIM method has different calculation periods, which are shown in a separate table. You can pay your provisional tax in instalments, and the number of instalments depends on your situation.

To determine your payment dates, you need to know your balance date and the length of your tax year. You can use the tables to find the correct payment dates for your situation. For more information on counting months, you can refer to section RC 21(5).

You should check the tables carefully to make sure you pay your provisional tax and terminal tax on time. The tables show the payment dates for different types of taxpayers, including monthly and 2-monthly non-ratio provisional taxpayers, 6-monthly non-ratio provisional taxpayers, and GST ratio provisional taxpayers. Make sure you use the correct table for your situation to avoid missing a payment date.

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This page was last updated on 20 May 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523249.

Schedule 2: Basic tax rates for PAYE income payments, or

"Tax rates for the money you earn from a job"

Schedule 4: Standard rates of tax for schedular payments, or

"Tax rates for different types of payments, like work or contracts, are listed here."

3Payment of provisional tax and terminal tax Empowered by ss EF 3, RA 13, RA 14, RC 1, RC 9, RC 10B, RC 21, RC 25, RM 24, YA 1

Part ADates for payment of provisional tax and terminal tax

The following table is small in size and has 15 columns. Column 1 is headed Month of balance date. Column 2 is headed A. Column 3 is headed A1. Column 4 is headed B. Column 5 is headed B1. Column 6 is headed C. Column 7 is headed C1. Column 8 is headed D. Column 9 is headed D1. Column 10 is headed E. Column 11 is headed E1. Column 12 is headed F. Column 13 is headed F1. Column 14 is headed G. Column 15 is headed H.
Month of balance date	A	A1	B	B1	C	C1	D	D1	E	E1	F	F1	G	H
October	28 Jan	28 Feb	28 Mar	7 May	28 May	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	Sep	Nov
November	28 Feb	28 Mar	7 May	28 May	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	Oct	Dec
December	28 Mar	7 May	28 May	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	Nov	Jan
January	7 May	28 May	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	Dec	Feb
February	28 May	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	7 May	Jan	Mar
March	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	7 May	28 May	Feb	Apr
April	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	7 May	28 May	28 Jun	Feb	Apr
May	28 Aug	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	7 May	28 May	28 Jun	28 Jul	Feb	Apr
June	28 Sep	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	7 May	28 May	28 Jun	28 Jul	28 Aug	Feb	Apr
July	28 Oct	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	7 May	28 May	28 Jun	28 Jul	28 Aug	28 Sep	Feb	Apr
August	28 Nov	15 Jan	28 Jan	28 Feb	28 Mar	7 May	28 May	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	Feb	Apr
September	15 Jan	28 Jan	28 Feb	28 Mar	7 May	28 May	28 Jun	28 Jul	28 Aug	28 Sep	28 Oct	28 Nov	Feb	Apr

Notes

Schedule 3 Part A table: replaced, on 1 April 2018, by section 47(2) (and see section 47(4) for application) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

For the purposes of this schedule, balance date, in relation to provisional tax or terminal tax payable by a person for a tax year to which an income year corresponds, means—

if neither of paragraphs (b) and (c) apply, the person’s annual balance date for their accounts for the income year:

if the person has an income year that coincides with the tax year or is not required to provide a return of income for the tax year, 31 March:

if the person is a non-resident company that does not have a fixed establishment in New Zealand, 31 March.

Part ABCalculation periods for AIM method

The following table is small in size and has 3 columns. Column 1 is headed Instalment date. Column 2 is headed 6 instalments: 2-monthly period. Column 3 is headed 12 instalments: monthly period.
Instalment date	6 instalments: 2-monthly period	12 instalments: monthly period
15 Jan	Oct, Nov	Nov
28 Jan	Nov, Dec	Dec
28 Feb	Dec, Jan	Jan
28 Mar	Jan, Feb	Feb
7 May	Feb, Mar	Mar
28 May	Mar, Apr	Apr
28 Jun	Apr, May	May
28 Jul	May, Jun	Jun
28 Aug	Jun, Jul	Jul
28 Sep	Jul, Aug	Aug
28 Oct	Aug, Sep	Sep
28 Nov	Sep, Oct	Oct
How to use this table: Find the applicable instalment date in the first column, and use the period for that instalment in the second column if section RC 9(4B)(a) or (b) applies or use the period in the third column if section RC 9(4B)(c) applies.

Notes

Schedule 3 Part AB: inserted, on 1 April 2018, by section 47(3) (and see section 47(4) for application) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Part BMonths for payment under sections RC 9 and RC 22 to RC 25


Monthly and 2-monthly non-ratio and non-GST provisional taxpayers

This is the first of 3 tables. It is a small table on 2 pages having 2 columns with the second column divided in two. The first row on each page is the headings for the 2 columns.
Transitional year length	New instalment months
0–4 mths	1	month following final month
5–8 mths	2	5th month, month following final month
9–12 mths	3	5th, 9th months, month following final month
13–16 mths	4	5th, 9th, 13th months, month following final month
17–20 mths	5	5th, 9th, 13th, 17th months, month following final month
21–24 mths	6	5th, 9th, 13th, 17th, 21st months, month following final month


6-monthly non-ratio provisional taxpayers

This is the second of 3 tables. It is a small table having 2 columns with the second column divided in two. The first row is the headings for the 2 columns.
Transitional year length	New instalment months
0–6 mths	1	month following final month
7–12 mths	2	7th month, month following final month
13–18 mths	3	7th, 13th months, month following final month
19–24 mths	4	7th, 13th, 19th months, month following final month


GST ratio provisional taxpayers

This is the third of 3 tables. It is a small table having 2 columns with the second column divided in two. The first row is the headings for the 2 columns.
Transitional year length	New instalment months
0–2 mths	1	month following final month
3–4 mths	2	3rd month, month following final month
5–6 mths	3	3rd, 5th months, month following final month
7–8 mths	4	3rd, 5th, 7th months, month following final month
9–10 mths	5	3rd, 5th, 7th, 9th months, month following final month
11–12 mths	6	3rd, 5th, 7th, 9th, 11th months, month following final month
13–14 mths	7	3rd, 5th, 7th, 9th, 11th, 13th months, month following final month
15–16 mths	8	3rd, 5th, 7th, 9th, 11th, 13th, 15th months, month following final month
17–18 mths	9	3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th months, month following final month
19–20 mths	10	3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th, 19th months, month following final month
21–22 mths	11	3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th, 19th, 21st months, month following final month
23–24 mths	12	3rd, 5th, 7th, 9th, 11th, 13th, 15th, 17th, 19th, 21st, 23rd months, month following final month

For the purposes of counting months under this schedule, the number is reckoned as set out in section RC 21(5).