Search

GST Due Dates 2026

​Our comprehensive guide to GST due dates covers all balance dates and includes FAQs for SMEs, expert tips for smooth GST management and must-know considerations.
Updated 19 February 2026
​​
Know This First:
  • GST Due dates are determined based on your balance date.
  • Ensure all returns and payments arrive at the IRD before the due date to avoid interest and penalties.
  • Per the IRD's website, for most businesses, the accounting year begins on April 1 and ends the following March 31 - known as the standard balance date.

Our guide covers:
Send Invoices and File GST Returns Without Using a GST Calculator
  • If you're working out GST for an invoice or a return, Xero handles both automatically.
  • Create professional invoices with GST calculated for you, let clients pay instantly by credit card or debit card, and file your GST return directly to Inland Revenue - all from one platform. 
  • We use Xero every day at MoneyHub, and we're proud to work with them to help New Zealand businesses run more smoothly.
  • Try Xero – 90% Off Your First 6 Months (all payments are tax deductible and GST claimable). Our Xero Review explains more too.

GST Due Dates

GST Due Dates for 2026
The general rule: GST is due on the 28th of the month after your taxable period ends, with two exceptions - periods ending 31 March (due 7 May) and 30 November (due 15 January). If a due date falls on a weekend or public holiday, the deadline moves to the next business day.
Select your filing frequency below:

Monthly Filing
Monthly filing applies to businesses with annual turnover over $24 million, or businesses that choose to file monthly.
  • 15 January 2026 – for the period ending 30 November 2025
  • 28 January 2026 – for the period ending 31 December 2025
  • 2 March 2026 – for the period ending 31 January 2026 (moved from 28 February, a Saturday)
  • 30 March 2026 – for the period ending 28 February 2026 (moved from 28 March, a Saturday)
  • 7 May 2026 – for the period ending 31 March 2026
  • 28 May 2026 – for the period ending 30 April 2026
  • 29 June 2026 – for the period ending 31 May 2026 (moved from 28 June, a Sunday)
  • 28 July 2026 – for the period ending 30 June 2026
  • 28 August 2026 – for the period ending 31 July 2026
  • 28 September 2026 – for the period ending 31 August 2026
  • 28 October 2026 – for the period ending 30 September 2026
  • 30 November 2026 – for the period ending 31 October 2026 (moved from 28 November, a Saturday)

Two-Monthly Filing
Two-monthly filing is the default for businesses with turnover up to $24 million. This is the most common frequency for small and medium businesses.
  • 15 January 2026 – for the period ending 30 November 2025
  • 2 March 2026 – for the period ending 31 January 2026 (moved from 28 February, a Saturday)
  • 7 May 2026 – for the period ending 31 March 2026
  • 29 June 2026 – for the period ending 31 May 2026 (moved from 28 June, a Sunday)
  • 28 August 2026 – for the period ending 31 July 2026
  • 28 October 2026 – for the period ending 30 September 2026

Six-Monthly Filing
Six-monthly filing is available for businesses with annual turnover under $500,000.
  • 28 October 2026 – for the period ending 30 September 2026
  • 7 May 2027 – for the period ending 31 March 2027

Not sure which frequency applies to you? Log in to your myIR account to check.

Frequently Asked Questions for SMEs about GST Payments and Due Dates

What happens if I miss a due date?

If payments or returns aren't submitted by the due date, the IRD may charge interest and penalties.

Can I change my balance date?

It is possible, but specific conditions apply. It is advisable to consult with the IRD or a tax professional before making any changes.

What if my financial year-end date isn't listed above?

The dates provided are based on common year-end dates. If yours isn't listed, contact the IRD for guidance.

How do I ensure that I always meet my GST obligations on time?

Many SMEs use accounting software or hire accountants to manage their financial records and GST obligations. Setting calendar reminders, keeping organized records, and regular financial reviews can also help ensure timely payments and filings.

Can I apply for an extension if I know I won't make the due date?

The IRD does not grant extensions for GST return filing - you must file on time. However, if you're having difficulty making a payment, contact the IRD before the due date to discuss payment options

How is the GST amount I owe calculated?

​GST is generally calculated as 15% of the sales price of goods and services. You deduct the GST you've been charged on business expenses from the GST you've collected from sales. The difference is what you owe to the IRD. Our GST calculator shows how this works. 

What if I overpay my GST due?

If you overpay your GST, the excess amount can typically be credited to your future tax liabilities or refunded by the IRD. Ensure you keep clear records and notify the IRD of any discrepancies.​

GST Payments and Considerations

Tips for Smooth GST Management:
  • Leverage Accounting Software: Modern accounting software like Xero automatically tracks, calculates, and sometimes even files your GST obligations. This can significantly reduce manual errors and save time.
  • Financial Discipline: To avoid scrambling for funds when GST is due, make it a habit to regularly set aside a percentage of your revenue for GST. A separate bank account or a dedicated fund can be especially useful.
  • Professional Help: While managing finances can be a DIY task, GST and tax matters can get complex. Engage a tax professional or accountant to ensure your GST filing is accurate, compliant, and timely.

Extensions & Special Circumstances:
  • Applying for Extensions: If you anticipate difficulties meeting a deadline, contact the IRD well in advance to discuss potential extensions. Documentation or evidence supporting your reason might be required.
  • Non-Standard Due Dates: There can be situations where standard due dates may not apply or can be adjusted, particularly if your business experiences unique circumstances such as natural disasters, significant disruptions, or other unexpected events. Always consult with the IRD or a tax professional in such situations.

Common Mistakes to Avoid:
  • Record-Keeping: One of the most common mistakes businesses make is not keeping detailed, chronological records of all transactions. This can lead to inaccuracies during GST calculations and potential issues with the IRD.
  • GST Calculation Errors: Miscalculations can easily occur, especially when dealing with partial GST claims or unique tax situations. Regular reviews or using accounting software can help catch and rectify these errors.
  • Forgetting GST Credits: Many businesses miss out on claiming GST credits they're entitled to. Ensure you know what you can claim and have the documentation to back up each claim.
Reminder:​ Send Invoices and File GST Returns Without Using a GST Calculator
  • If you're working out GST for an invoice or a return, Xero handles both automatically.
  • Create professional invoices with GST calculated for you, let clients pay instantly by credit card or debit card, and file your GST return directly to Inland Revenue - all from one platform. 
  • We use Xero every day at MoneyHub, and we're proud to work with them to help New Zealand businesses run more smoothly.
  • Try Xero – 90% Off Your First 6 Months (all payments are tax deductible and GST claimable). Our Xero Review explains more too.

Online Resources & Tools:

GST Calculators & Apps:
​Official IRD Resources:
Disclaimer: This guide is for informational purposes only and may not cover all individual circumstances. Always consult with a tax professional or the IRD directly for specific guidance.
Related Resources: