NZ GST Return Due Dates

File and pay for the previous calendar month. Due on the 28th regardless of weekends (if the 28th falls on a non-business day, the next business day applies; check with IRD).

Six returns per year. The due date is always the 28th of the month following the 2-month period. Most common frequency for small businesses.

Two returns per year, available when taxable supplies are under $500,000 annually. The Oct–Mar period ends 31 March, due 7 May (IRD exception). The Apr–Sep period ends 30 September, due 28 October (standard 28th rule).

When is my GST return due in New Zealand?

It depends on your filing frequency. Monthly filers: the 28th of the following month for most periods, with two exceptions: the period ending 31 March is due 7 May, and the period ending 30 November is due 15 January. Two-monthly filers: 28 January, 28 March, 28 May, 28 July, 28 September, and 28 November (for the even period-end cycle). Six-monthly filers: 7 May (Oct–Mar period, March exception) and 28 October (Apr–Sep period, standard rule).

Why does the 6-monthly Oct–Mar period have a different due date (7 May)?

The Oct–Mar period ends 31 March, which triggers IRD's exception to the standard 28th rule: the return is due 7 May instead of 28 April. The Apr–Sep period ends 30 September, and its due date is the standard 28 October. So 6-monthly filers have two due dates: 7 May and 28 October.

What GST filing frequency should I use?

Most small businesses start on the 2-monthly (bi-monthly) frequency. It balances cash-flow and compliance. Monthly filing is available and suits businesses that regularly receive GST refunds (e.g. high capital expenditure). Six-monthly filing is only available to businesses with annual GST taxable supplies under $500,000. You can switch frequency by contacting IRD.

What is the GST registration threshold in New Zealand?

You must register for GST when your taxable supplies exceed, or are expected to exceed, $60,000 in any 12-month period. Once over the threshold, you have 21 days to register. You can also register voluntarily below the threshold, which is often worthwhile to claim GST back on business expenses.

Is GST still 15% in New Zealand?

Yes. The GST rate has been 15% since 1 October 2010. To add GST to a price, multiply by 1.15. To find the GST already inside a GST-inclusive total, multiply by 3 and divide by 23 (or multiply by 15/115).

What happens if I miss a GST due date?

IRD charges a late payment penalty: 1% on the day after the due date, then a further 4% if it is still unpaid seven days later. Use-of-money interest (UOMI) also accrues on unpaid amounts. If you know you will be late, filing on time even without full payment reduces penalties.

Can I get a GST extension?

IRD sometimes grants short extensions in genuine hardship cases, but these are not automatic. Filing and paying on time is always the safest approach. If you use a tax agent, your agent may have a separate filing schedule with extended due dates.