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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.

Regional Rule Context

JurisdictionNew Zealand
CurrencyNZ$ (NZD)
Effective fromApr 1, 2026
Version1.0
Last reviewedApr 18, 2026
Next reviewJul 1, 2026
Source: Inland Revenue (IRD) provisional taxView

New Zealand Rates and Rules

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.

Enter Values

Residual income tax from your most recent return

Only used for estimation method

Result

Enter values above and click Calculate to see your result.

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For standard balance date taxpayers (31 March year-end), the three installment dates are 28 August, 15 January, and 7 May. AIM method is not covered by this calculator.

Disclaimer: This calculator uses publicly available rules effective as of Apr 1, 2026 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Apr 18, 2026.

Formula

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.

New Zealand FAQs

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.

Is it possible to embed the NZ Provisional Tax Calculator on another website?

Yes, embedding the NZ Provisional Tax Calculator is free. Hit the "Embed" button on this page, adjust the width, height, and theme, then grab the iframe code. It works on WordPress, Wix, Squarespace, Shopify, and plain HTML pages. No registration needed. Full instructions at calculory.com/services/embed-calculators.

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