1 April 2026 to 31 March 2027

Sole trader tax dates, kept on your device

A calendar for IR3, provisional tax, GST, terminal tax and ACC levies, plus a standard-option estimator that does not leave the browser.

Estimate a tax calendarBrowse the guides

What you can check here

Tax calendar and provisional estimator

Choose GST frequency and whether a tax agent has an extension of time. Add last year's residual income tax if you want indicative instalments. The same tool is also at /tools/.

Estimate only, not tax advice. Not tax or financial advice. Figures are calculated in this browser. They are not saved and not sent.

Stays in this browser. No account, no cookies, no saved figures.

Whole dollars are enough. Leave blank to list dates without amounts.

Needed only if last year's return was filed after 28 August and on or before 15 January.

Assumes a 31 March balance date. Six-monthly provisional dates are marked Uncertain.

Applied to the earliest instalment first. Leave blank for zero.

ACC levy sketch

Full-time income under $50,501 uses the CoverPlus minimum. Part-time does not.

From your Classification Unit. This site does not store CU rates. Example shape: 0.50. A rate above 20 is rejected.

The made-up example uses residual income tax of $12,000 from the provisional tax guide, and 2-monthly GST. The Work levy box stays empty so a Classification Unit rate is not invented.

Key dates for a 31 March balance date

These rows are the dates a sole trader most often meets between August 2026 and July 2027. Your own GST periods can add more. The estimator builds that longer list.

Key dates for a 31 March balance date. Not a full personal calendar.
DateWeekdayWhatStatus
28 August 2026FridayProvisional tax instalment 1, standard option
Friday. IRD payment dates, 31 March balance date.
Stated by IRD
28 October 2026WednesdayGST for a period ending 30 September 2026
Wednesday. 2-monthly and 6-monthly filers with a March balance date.
Stated by IRD
30 November 2026MondayGST for a monthly period ending 31 October 2026
28 November is a Saturday. The calendar we read shows the next working day, 30 November.
Stated by IRD
15 January 2027FridayProvisional tax instalment 2, and GST for a period ending 30 November
Friday. The November GST exception is 15 January.
Stated by IRD
9 February 2027Tuesday2026 end-of-year income tax, no tax agent
Listed as 7 February 2027, a Sunday. The IRD calendar shows Tuesday 9 February after the Waitangi Day observed holiday.
Stated by IRD
31 March 2027Wednesday2026 IR3 for clients of agents with an extension
Wednesday. IRD 2026-27 calendar.
Stated by IRD
7 April 2027Wednesday2026 end-of-year income tax, tax agent with an extension
Wednesday. IRD 2026-27 calendar.
Stated by IRD
7 May 2027FridayProvisional tax instalment 3, and GST for a period ending 31 March 2027
Friday. March GST is due 7 May.
Stated by IRD
7 July 2027Wednesday2027 IR3, no agent and no extension
Wednesday. The IRD states 7 July. The 2027-28 calendar was not available. Expected.
Expected

Six-monthly GST provisional instalment dates are not in this table. They are Uncertain and appear only inside the estimator, with that label.

Guides

Sixteen guides, in the order they were drafted. The accounting-software page has hidden affiliate slots and no ranking.

NZ Sole Trader Tax 2027: What to Pay and When

Plain guide for NZ sole traders: IR3 on 7 July, provisional tax, GST, ACC levies and end-of-year tax. Dates from IRD for the 2026-27 year.

3 min read

NZ Tax Calendar 1 April 2026 to 31 March 2027

Key IRD dates for NZ sole traders with a March balance date: provisional tax, GST, terminal tax and the IR3. Weekdays shown; next-business-day rule.

3 min read

IR3 Return: Who Must File and the 7 July Due Date

IRD says you file an IR3 if you had over $200 of income it was not told about; due 7 July unless you have a tax agent or an extension of time.

4 min read

NZ Provisional Tax: Standard Option, Dates and Examples

IRD standard option: last year's residual income tax plus 5%, paid on 28 Aug, 15 Jan and 7 May. Made-up examples and the late-filing case.

4 min read

NZ GST: $60,000 Threshold, Frequency and Due Dates

IRD: register for GST at $60,000 turnover in the last or next 12 months. Filing frequencies, the 28th rule and the 7 May and 15 January exceptions.

3 min read

ACC Levies for the Self-Employed in NZ: 2026-27

ACC says self-employed levies use IR3 liable income, a CU code and min/max limits ($50,501 to $156,641 for 2026-27). IRD earners' levy rate 1.75%.

3 min read

Terminal Tax 7 February 2027 and Late Payment Penalties

IRD: end-of-year tax due 7 February 2027, shown on 9 February after the holiday. Late payment penalties of 1% then 4%, plus daily interest. Examples.

4 min read

Home Office Expenses in NZ: The $57.30 Square Metre Rate

IRD: if part of your home is set aside and mainly used for business you can use a square metre rate, set at $57.30 for the year to 31 March 2026.

5 min read

Vehicle Expenses in NZ: Logbook, 25% Rule, Kilometre Rates

IRD: keep a 90-day logbook to set business use for up to 3 years, or limit the claim to 25%. 2025-26 kilometre rates and what they include.

4 min read

Student Loan Repayments When Self-Employed in NZ

IRD: if you earn income beyond salary, you may make your own student loan repayments: 12% over the threshold, assessed at year end on your IR3.

4 min read

NZ GST Invoices: Taxable Supply Information Rules

Since 1 April 2023 NZ uses 'taxable supply information' instead of tax invoices. What to show for sales up to $200, $200-$1,000 and over $1,000.

4 min read

NZ Income Tax Rates for Sole Traders: Brackets and Example

IRD rates from 1 April 2025: 10.5% to 39%. Self-employed income isn't taxed before you get paid, so you pay at year end. Worked example for $90,000.

4 min read

NZ Late Filing Penalties: $50 to $500 for Returns and GST

IRD late filing penalties: income tax $50, $250 or $500 by net income; GST $50 on payments basis, $250 on hybrid or invoice basis. Warning rule.

4 min read

NZ Use of Money Interest: How the IRD Charges It

IRD UOMI: 8.97% charged and 2.25% paid from 16 January 2026, daily and not compounded. When it starts, stops, and how it's treated in your tax return.

4 min read

NZ Assets: $1,000 Low-Value Rule and Investment Boost

IRD: assets under the $1,000 threshold can be deducted at once; from 22 May 2025 you can claim 20% of the cost of new assets, then depreciate the rest.

5 min read

Accounting Software for NZ Sole Traders

What NZ sole traders can compare in accounting and expense tools for GST and records. Affiliate links stay hidden until a URL is set.

2 min read

Expected and Uncertain

Expected means the IRD has stated the rule, and a later calendar was not available when this site was checked. The 7 July 2027 IR3 date is expected.

Uncertain means the figure is not treated as confirmed. That covers six-monthly GST provisional dates, IR316 rows for a return filed after 15 January, late-payment penalties, the 8.97% interest excerpt, the ex-GST earners figure of $1.52 per $100, and the Working Safer rate of $0.08 per $100.

Income tax brackets, Working for Families, KiwiSaver and the independent earner tax credit are not covered.

Sources