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NZ Provisional Tax Calculator

Estimate New Zealand provisional tax using the standard method (previous year plus 5%) or estimation method. See installment amounts and payment dates.

Contexte de la Regle Regionale

JuridictionNew Zealand
DeviseNZ$ (NZD)
En vigueur depuis1 avr. 2026
Version1.0
Derniere verification18 avr. 2026
Prochaine verification1 juil. 2026
Source: Inland Revenue (IRD) provisional taxVoir

New Zealand Taux et Regles

Provisional tax applies when previous year residual income tax exceeds $5,000. Standard method is previous year RIT plus 5%, paid in 3 installments. Estimation method lets taxpayers estimate current year liability.

Entrez les valeurs

Residual income tax from your most recent return

Only used for estimation method

Resultat

Entrez les valeurs ci-dessus et cliquez sur Calculer pour voir votre resultat.

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Avis : Avis : Ce calculateur utilise les regles publiques en vigueur a la date indiquee. Les resultats sont a titre informatif uniquement. Verifiez aupres des sources officielles. Derniere verification: 18 avr. 2026.

Formule

Provisional Tax=Previous RIT×1.05\text{Provisional Tax} = \text{Previous RIT} \times 1.05

Under the standard method, provisional tax is the previous year residual income tax plus 5%, split into three equal installments. The estimation method uses your own estimate of current year income tax.

Questions Frequentes

Who pays provisional tax?

You generally pay provisional tax if your residual income tax from the previous year was more than $5,000.

What is the standard method?

Previous year residual income tax plus 5%, paid in three equal installments during the tax year.

When are payments due?

For standard balance date taxpayers: 28 August, 15 January, and 7 May.

What is the estimation method?

You estimate your current year income and tax, then pay provisional tax based on that estimate.

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