GST due dates 2026 & 2027 (NZ)
Last updated 10 September 2026
The short answer: your GST return and payment are due on the 28th of the month after your taxable period ends. Two exceptions — a period ending 30 November is due 15 January, and one ending 31 March is due 7 May. If a due date falls on a weekend or public holiday, you have until the next working day.
Below are the actual dates for the 2026 and 2027 tax years, by filing frequency, with the weekend and public holiday shifts already applied. Two-monthly is the default, so if you have never chosen a frequency, that is the one you are on — and IRD puts you on one of two alternating cycles depending on the month you registered.
Two-monthly, periods ending Feb / Apr / Jun / Aug / Oct / Dec
| Taxable period | Return & payment due |
|---|---|
| Jan – Feb 2026 | 30 March 202628 March 2026 is a Saturday |
| Mar – Apr 2026 | 28 May 2026 |
| May – Jun 2026 | 28 July 2026 |
| Jul – Aug 2026 | 28 September 2026 |
| Sep – Oct 2026 | 30 November 202628 November 2026 is a Saturday |
| Nov – Dec 2026 | 28 January 2027 |
| Jan – Feb 2027 | 30 March 202728 March 2027 is a Sunday |
| Mar – Apr 2027 | 28 May 2027 |
| May – Jun 2027 | 28 July 2027 |
| Jul – Aug 2027 | 28 September 2027 |
| Sep – Oct 2027 | 29 November 202728 November 2027 is a Sunday |
| Nov – Dec 2027 | 28 January 2028 |
Two-monthly, periods ending Jan / Mar / May / Jul / Sep / Nov
| Taxable period | Return & payment due |
|---|---|
| Dec 2025 – Jan 2026 | 2 March 202628 February 2026 is a Saturday |
| Feb – Mar 2026 | 7 May 2026 |
| Apr – May 2026 | 29 June 202628 June 2026 is a Sunday |
| Jun – Jul 2026 | 28 August 2026 |
| Aug – Sep 2026 | 28 October 2026 |
| Oct – Nov 2026 | 15 January 2027 |
| Dec 2026 – Jan 2027 | 1 March 202728 February 2027 is a Sunday |
| Feb – Mar 2027 | 7 May 2027 |
| Apr – May 2027 | 28 June 2027 |
| Jun – Jul 2027 | 30 August 202728 August 2027 is a Saturday |
| Aug – Sep 2027 | 28 October 2027 |
| Oct – Nov 2027 | 17 January 202815 January 2028 is a Saturday |
Six-monthly
Available if your turnover is under $500,000 a year. Least paperwork, but you are holding six months of someone else's GST before you hand it over, which takes more discipline than people expect.
| Taxable period | Return & payment due |
|---|---|
| Oct 2025 – Mar 2026 | 7 May 2026 |
| Apr – Sep 2026 | 28 October 2026 |
| Oct 2026 – Mar 2027 | 7 May 2027 |
| Apr – Sep 2027 | 28 October 2027 |
Monthly
Compulsory above $24 million of turnover, and worth choosing voluntarily if you are regularly in a refund position — you get the refund six times more often.
| Taxable period | Return & payment due |
|---|---|
| Jan 2026 | 2 March 202628 February 2026 is a Saturday |
| Feb 2026 | 30 March 202628 March 2026 is a Saturday |
| Mar 2026 | 7 May 2026 |
| Apr 2026 | 28 May 2026 |
| May 2026 | 29 June 202628 June 2026 is a Sunday |
| Jun 2026 | 28 July 2026 |
| Jul 2026 | 28 August 2026 |
| Aug 2026 | 28 September 2026 |
| Sep 2026 | 28 October 2026 |
| Oct 2026 | 30 November 202628 November 2026 is a Saturday |
| Nov 2026 | 15 January 2027 |
| Dec 2026 | 28 January 2027 |
| Jan 2027 | 1 March 202728 February 2027 is a Sunday |
| Feb 2027 | 30 March 202728 March 2027 is a Sunday |
| Mar 2027 | 7 May 2027 |
| Apr 2027 | 28 May 2027 |
| May 2027 | 28 June 2027 |
| Jun 2027 | 28 July 2027 |
| Jul 2027 | 30 August 202728 August 2027 is a Saturday |
| Aug 2027 | 28 September 2027 |
| Sep 2027 | 28 October 2027 |
| Oct 2027 | 29 November 202728 November 2027 is a Sunday |
| Nov 2027 | 17 January 202815 January 2028 is a Saturday |
| Dec 2027 | 28 January 2028 |
The two dates that aren't the 28th
These are the ones people miss, and both exist for the same reason: the ordinary date falls somewhere nobody is working.
- A period ending 30 November would be due 28 December, in the middle of the Christmas shutdown. It is due 15 January instead — a longer gap, which is exactly why it gets forgotten.
- A period ending 31 March would be due 28 April, right after Easter and ANZAC Day. It is due 7 May.
The 31 March one catches sole traders twice over, because it is also the standard balance date — so the same fortnight carries a GST return and the beginning of your income tax return.
If you can't pay, still file
Filing and paying are separate obligations with separate consequences, and missing both costs more than missing one. IRD charges a late filing penalty per return, and use-of-money interest runs on unpaid GST from the due date. File on time, pay what you can, and arrange an instalment plan through myIR for the rest — it is a normal thing to do and it stops the penalty side of the bill growing.
Put the money somewhere you can't spend it
The single most common reason a GST bill hurts is that the GST was treated as income for two months and then had to be found in a week. It was never yours. A separate account that 15% goes into the day an invoice is paid turns the return into a transfer rather than a problem — and it is the difference between six-monthly filing being restful and being terrifying.
Which figure to set aside depends on the basis you file on, and that is a separate question from frequency — see filing frequency and the payments vs invoice basis.
Common questions
When is my GST return due in New Zealand?
The 28th of the month after your taxable period ends. A two-monthly period ending 31 July 2026 is due 28 August 2026. There are two exceptions: a period ending 30 November is due 15 January, and one ending 31 March is due 7 May.
Why are the November and March GST returns due on different dates?
Because the ordinary date would land in a holiday period. A period ending 30 November would otherwise be due 28 December, in the middle of the Christmas shutdown, so it moves to 15 January. A period ending 31 March would be due 28 April, immediately after Easter and ANZAC Day, so it moves to 7 May.
What happens if the GST due date falls on a weekend?
You get until the next working day. The same applies to public holidays, and the tables above already have those shifts applied. Regional anniversary days can move a date further in some places, so if yours is close, check myIR.
Is the GST payment due at the same time as the return?
Yes. Filing and paying share a date, so a return filed on time with the payment left until later is still late for the part that matters most — the money.
What is the penalty for filing a GST return late in NZ?
IRD charges a late filing penalty per return, and use-of-money interest accrues on anything unpaid from the due date. The interest is the part that grows, so if you cannot pay in full, file anyway and arrange an instalment plan — filing and paying are separate obligations and missing both costs more than missing one.
How do I know which filing frequency I'm on?
It is on your GST registration in myIR. Two-monthly is the default and what most small businesses are on. If you have never chosen, you are almost certainly two-monthly.
Your next due date, counted down
PayMint shows your next two GST due dates on the dashboard, worked out from the filing frequency you set, and turns amber a fortnight out and red inside three days. Reports gives you the sales half of the return for any period with a CSV for your accountant. 1% per paid invoice (plus Stripe's card fee), no monthly cost.
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Dates are worked out from IRD's rules and include weekend and national public holiday shifts. Regional anniversary days can move a date further, so if yours falls close, confirm it in myIR. General information, not tax advice — check ird.govt.nz or ask an accountant about your situation.