How often do NZ sole traders need to file GST returns?

New Zealand GST returns can be filed monthly, bi-monthly (every 2 months), or 6-monthly, depending on your turnover: **Monthly:** For businesses with annual turnover over NZ$24 million. **Bi-monthly (2-monthly):** The most common option for small businesses with turnover under NZ$24 million. Returns and payments are due by the 28th of the month following the end of each two-month period. **6-monthly:** Available if your annual taxable supplies are NZ$500,000 or less AND you are not in a net refund position. Most sole traders will use bi-monthly filing. The GST return periods for the NZ tax year (April–March) align as: April-May, June-July, August-September, October-November, December-January, February-March. GST returns are filed through myIR at ird.govt.nz.

  • Three options: monthly, bi-monthly, 6-monthly
  • Most sole traders: bi-monthly (most common)
  • Bi-monthly: due 28th of following month
  • 6-monthly: available for turnover under NZ$500,000
  • Filed through myIR online portal