The tax desk
GST, provisional tax and the IRD calendar, in plain words
GST periods, the four provisional tax options, terminal tax, use-of-money interest and ACC levies, written so the cash is ready before Inland Revenue asks for it.
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Lead story
GST filing frequency: which cycle suits your cash flow?
Monthly, two-monthly or six-monthly GST in New Zealand: who can use each, the due dates, and how your choice changes the size and timing of every bill.
Read it →- 02 Payments, invoice or hybrid basis: how your GST method moves cashPayments, invoice or hybrid basis for GST in New Zealand: who qualifies, how each one times your GST bill, and which suits a business with slow payers.
- 03 How much GST should you set aside each week?How much GST to set aside in New Zealand: the 3/23 rule for GST-inclusive takings, why net GST is smaller, and a weekly routine that stops GST day hurting.
- 04 The four provisional tax options, and which one fits your cash flowStandard, estimation, ratio or AIM: how New Zealand's four provisional tax options work, who can use each, and how each one shapes your tax cash flow.
- 05 Provisional tax dates for 2026–27, and how to have the cash readyProvisional tax due dates for a 31 March balance date in New Zealand: standard, estimation, ratio, AIM and six-monthly GST filers, plus terminal tax.
- 06 Use-of-money interest, in plain wordsUse-of-money interest (UOMI) explained for NZ owners: why IRD charges it, how the safe harbour works, why AIM and ratio avoid it, and how tax pooling helps.
- 07 Terminal tax: the 7 February bill, explainedWhat terminal tax is in New Zealand, why it's due 7 February (or 7 April with a tax agent), why good years make it bigger, and how to estimate it early.
- 08 The second-year tax bill: why year two feels like paying twiceWhy New Zealand businesses often face a double tax bill in year two: first-year tax plus provisional tax for year two, and how to soften it.
- 09 ACC levies: how the invoice is worked out, and paying it without a cash holeACC levies for New Zealand businesses: how liable earnings and your classification unit set the invoice, the instalment options and the 2026 interest change.
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