When are the provisional tax payment dates in New Zealand?

New Zealand provisional tax for the 2025/26 tax year (1 April 2025 – 31 March 2026) is due in three instalments: 1. **28 August 2025** — First instalment (approximately 1/3 of annual estimated tax) 2. **15 January 2026** — Second instalment (approximately 1/3) 3. **7 May 2026** — Third instalment (approximately 1/3) Under the standard uplift method, each instalment is one-third of 105% of your prior year's residual income tax (RIT). If you're using the estimation method, you calculate based on your expected current year income. If you miss a provisional tax payment, IR will charge use-of-money interest from the date the payment was due until you pay. Provisional tax can be paid through myIR, internet banking (using your IRD number as reference), or by direct debit.

• 28 August: 1st instalment
• 15 January: 2nd instalment
• 7 May: 3rd instalment
• Approximately 1/3 of annual liability per instalment
• Late payments attract use-of-money interest