NZ Late Filing Penalties: $50 to $500 for Returns and GST
17 October 2026 · Guide · Not tax advice
Educational information only. Not tax, legal or financial advice. We are not Inland Revenue (IRD) or ACC and are not affiliated with them. Check ird.govt.nz, or ask a qualified tax agent. Sources read October 17, 2026. Anything marked expected should be re-checked. Examples use made-up numbers. This page contains no affiliate links.
Short answer: The IRD says you may have to pay a late filing penalty if you don't file by the due date and have no extension of time or valid reason. For income tax returns, the penalty depends on net income: $50 if less than $100,000, $250 for $100,000 to $1 million, $500 above $1 million. It is initially charged at $50 and adjusted after you file, using the actual net income. For GST returns: $50 if you're on the payments basis; $250 on the hybrid or invoice basis.
The warning rule (IRD)
The first time you file a late return, the IRD sends a letter warning that a penalty may apply if you file late again. If it receives a second late return within 12 months of the first, it may apply a penalty and will send a letter. (The IRD refers to Standard Practice Statement SPS 19/04.)
GST details
These penalties are usually due on the 28th day of the month after the return was due; where the due date would be 28 December it moves to 15 January, and 28 May to 7 June.
Employment information
The penalty for late employment information is $250, one penalty per month however many times you're late that month, due 30 days after the month the information was due. Filing on paper when you agreed to file online can attract a non-electronic filing penalty (greater of $250 or $1 per employee).
Made-up example
A sole trader with $60,000 net income files the 2027 IR3 two weeks late, having filed on time before: the IRD page's rule suggests a warning letter first. If they were late a second time within 12 months, a $50 penalty may apply (our reading of the page).
Related
IR3 due date · GST filing dates · Late payment penalties
FAQ
Is a late filing penalty the same as a late payment penalty? No: late payment penalties are percentages of unpaid tax (see this page).
Can I get an extension? The IRD says penalties may be charged if you don't have an extension of time or a valid reason; how to get one isn't covered here.
What we could not verify
- Whether the penalty amounts change for returns due in 2027 (not stated).
- SPS 19/04 (not read) and the "valid reason" test.
- Shortfall penalties and other penalties.
- Anything after the GST section of the IRD page, if the text was cut off.
Sources (official)
- IRD, Late filing penalties — official page (read October 17, 2026; the fetched text ended after the GST section; page shows no review date)