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NZ Sole Trader Tax 2027: What to Pay and When

17 October 2026 · Guide · Not tax advice

Short answer: The New Zealand tax year runs from 1 April to 31 March. Sole traders typically deal with five things: the income tax return (IR3), provisional tax, GST if registered, ACC levies, and any end-of-year (terminal) tax.

Map

1. Calendar for 1 April 2026 to 31 March 2027
2. IR3 and the 7 July due date
3. Provisional tax: standard option and dates
4. GST: $60,000 threshold and filing dates
5. ACC levies for the self-employed
6. Terminal tax and late payment penalties
7. Home Office Expenses in NZ: The $57.30 Square Metre Rate
8. Vehicle Expenses in NZ: Logbook, 25% Rule, Kilometre Rates
9. Student Loan Repayments When Self-Employed in NZ
10. NZ GST Invoices: Taxable Supply Information Rules
11. NZ Income Tax Rates for Sole Traders: Brackets and Example
12. NZ Late Filing Penalties: $50 to $500 for Returns and GST
13. NZ Use of Money Interest: How the IRD Charges It
14. NZ Assets: $1,000 Low-Value Rule and Investment Boost
15. NZ Provisional Tax Estimation Option: When to Use It
16. NZ Ratio Option for Provisional Tax: Who Qualifies
17. NZ First Year in Business: Tax Due 7 February
18. NZ Tax Pooling: How It Works for Provisional Tax
19. NZ Self-Employed Tax Loss: Carry Forward on the IR3
20. Cancelling GST Registration: Must, Might or Cannot
21. Hiring Your First Employee: Register and Payday Filing
22. Fix a Tax Mistake: NZ Voluntary Disclosure
23. Accounting software (Ad)

Checklist (not advice)

• Keep records during the year.
• Check whether you must register for GST.
• Note your provisional tax dates and whether you are a provisional taxpayer.
• After 31 March, prepare your IR3 information; the IRD says it is generally due by 7 July unless you have a tax agent or an extension of time.
• Check your ACC levy invoice.

A free calendar and estimator tool is available. It runs in your browser and stores nothing.

What we could not verify

• Tax rates and brackets, Working for Families, KiwiSaver and other rules are not covered.
• Public holidays (including regional anniversary days) can move dates; we only applied the cases shown in the IRD calendar.

Open the tax calendar and estimator