Reference · Deadlines
New Zealand GST deadlines for periods ending in late 2026 and early 2027
Inland Revenue generally requires a GST return by the 28th of the month after the taxable period ends. The periods ending 30 November and 31 March have different dates.
Sources checked
- 30 November 2026GST due for the taxable period ending 31 October
- 15 January 2027GST due for the taxable period ending 30 November
- 28 January 2027GST due for the taxable period ending 31 December
- 7 May 2027GST due for the taxable period ending 31 March
The November and March period ends use the special dates.
Use the end date of your own taxable period
The calendar is based on when the reporting period ends, rather than the date a transaction occurs. Inland Revenue says the usual deadline is the 28th of the next month. Its calendar already shows 30 November 2026 for the period ending 31 October. Source 1 Source 3
Two period ends have separate dates
A taxable period ending on 30 November uses 15 January. A taxable period ending on 31 March uses 7 May. These are recurring exceptions to the ordinary 28th rule. Source 1 Source 2
A weekend can change the ordinary deadline
Inland Revenue says an ordinary date falling on a weekend or public holiday moves to the next working day. The nominal February 2027 date is a Sunday. Use the tax authority’s calendar for the actual deadline that applies. Source 1 Source 2
A nil return still has a deadline
Inland Revenue says GST-registered businesses must file for every taxable period, including a nil return. The same published calendar gives return and payment dates for the examples. Confirm your filing and payment requirements in myIR. Source 1 Source 3