2025 tax filing deadlines are not something you want to leave to the last minute. Whether you’re an individual, a sole trader, or running a company, keeping track of key IRD dates in New Zealand is essential if you want to avoid penalties and interest.
The rules change slightly each year, especially if you’re using a tax agent or managing GST and provisional tax. That’s why we’ve created this simple guide to help you stay on top of your obligations.
In this article, we’ll break down all the key tax return due dates for individuals and businesses, highlight important GST return schedules, and explain what happens if you file late. You’ll also get a downloadable 2025 tax calendar to make your life easier.
Let’s take a look at everything you need to know to stay compliant in 2025.
Income tax return due dates for 2025
Every taxpayer in New Zealand is required to file an annual income tax return if they earn income that isn’t fully taxed at source (such as self-employment income, investment income, or rental income). Your filing deadline depends on whether you use a tax agent or not.
Individual taxpayers (no tax agent)
If you do your taxes yourself and are not linked to a tax agent, you have until 7 July 2025 to file your IR3 return for the 2025 tax year. This applies to sole traders, landlords, and anyone else with income beyond regular wages.
If you owe tax after your return is processed, payment is generally due by 7 February 2026. Missing this payment can result in penalties and interest charges.
Taxpayers using a tax agent
Working with a tax agent gives you more time. If you’re linked to a registered tax agent before 31 October 2025, your return deadline is extended to 31 March 2026, and your terminal tax is due by 7 April 2026. These extensions allow for better cash flow planning and more time to gather documents.
Even if you file later, IRD expects that you manage your payments proactively. Tax agents can also help you with tax pooling arrangements, which is a useful option if cash is tight (learn more about it here).
Key dates summary for individuals
- 7 July 2025 – Return due (if no tax agent)
- 7 February 2026 – Terminal tax payment (no agent)
- 31 March 2026 – Return due (if using a tax agent)
- 7 April 2026 – Terminal tax payment (with agent)
Business and company tax deadlines
Businesses have more complexity when it comes to filing and payment schedules. Alongside the year-end income tax return, most companies, partnerships, and trusts must make provisional tax payments throughout the year.
Terminal and provisional tax dates
If your residual income tax (RIT) is more than $5,000, you’re required to pay provisional tax the following year. This can be paid using either the standard estimation method (usually three instalments) or the ratio method (six instalments based on GST).
Here’s how the standard method works for a 31 March 2025 balance date:
| Instalment | Standard / Estimation | Ratio-method |
|---|---|---|
| 1 (2026) | 28 Aug 2025 | 28 Aug 2025 |
| 2 | 15 Jan 2026 | 7 Oct 2025 |
| 3 | 7 May 2026 | 28 Oct 2025 |
| 4-6 (ratio) | — | 28 Feb 2026 • 7 Apr 2026 • 7 Jun 2026 |
Ratio-method users have additional instalments (28 Oct, 28 Feb, 7 Apr, 7 Jun). You can view a full breakdown of all options in our guide on provisional tax dates in NZ.
If you’re unsure whether you need to pay provisional tax, check out the provisional tax threshold guide to see if it applies to your situation.
GST return due dates in 2025
If your business is registered for GST, you must file GST returns either monthly, two-monthly, or six-monthly—most businesses choose the two-monthly option. The filing frequency affects when your returns and payments are due.
Standard due dates for 2-monthly filers
The most common dates to mark on your calendar:
- 28 January – Nov–Dec 2024 return
- 28 March – Jan–Feb 2025 return
- 28 May – Mar–Apr 2025 return
- 28 July – May–Jun 2025 return
- 28 September – Jul–Aug 2025 return
- 28 November – Sep–Oct 2025 return
Monthly filers have returns due on the 28th of the following month (e.g. March return due 28 April).
If you need a full list for the year, our 2-monthly GST due dates guide breaks it all down in a printable format.
What if the due date falls on a weekend?
When your filing date falls on a Saturday, Sunday, or public holiday, IRD gives you until the next working day. But don’t leave it too late—online payments can sometimes take a day to process, and the IRD considers your payment late if it arrives even one day after the due date.
What happens if you miss a deadline?
IRD doesn’t take late filing lightly. If you miss a return or payment, you may be charged:
- Late filing penalty: between $50 and $250 depending on the return type
- Late payment penalties: starting at 1% on the day after it’s due
- Interest charges: currently set at 10.91% p.a. (as of 2025)
If you’re struggling with cash flow, you may be eligible for tax pooling, which allows you to pay later without triggering penalties. We explain how it works here.
In some cases, you can request a remission if the delay was due to serious hardship or unexpected events. Visit IRD’s official remission guide for more.
Bonus: 2025 tax calendar (Free download)
Want a visual summary of everything above? We’ve designed a one-page 2025 tax calendar with all GST, provisional tax, and income tax return dates.
You can print it and pin it above your desk to avoid any penalties.
Conclusion
Keeping up with your 2025 tax filing deadlines in New Zealand doesn’t have to be stressful. Whether you’re an individual taxpayer or managing business obligations, having a clear roadmap of the year ahead can save you money, time, and unnecessary penalties.
From income tax return lodgements to provisional tax instalments and GST return dates, every obligation has a fixed place on the calendar. If you’re using a tax agent, you may have more flexibility — but you still need to stay organised.
Need help understanding which deadlines apply to you? Or want a custom filing calendar for your business? Get in touch with us at BH Accounting — we’re here to help you stay on track.
FAQ about 2025 tax filing deadlines
When is the last day to file a personal tax return in 2025?
If you don’t use a tax agent, the deadline to file your IR3 return is 7 July 2025. If you’re linked to a tax agent, you have until 31 March 2026.
What are the key GST dates in 2025?
For two-monthly filers, GST returns are due on 28 January, March, May, July, September, and November. Monthly filers must file on the 28th of the following month.
Do businesses have to pay tax multiple times a year?
Yes. If your residual income tax is over $5,000, you’re required to pay provisional tax in August, January, and May (standard method). Ratio-method users have six payments across the year.
Can I get an extension if I miss a deadline?
You can’t request an extension in advance, but you may qualify for a remission if you’re facing serious hardship or had a valid reason for filing late. A tax agent can also help with tax pooling to avoid penalties.