NZ Company Compliance Calendar: What to File and When
Your company's compliance calendar — what a NZ company owner must file and when
The short answer: a NZ company deals with two government bodies. The Companies Office wants an annual return once a year in your filing month ($49.74 +GST). IRD wants an income tax return (7 July, or 31 March the following year through a tax agent), provisional tax on 28 August, 15 January and 7 May if last year's tax was over $5,000, GST by the 28th of the month after each period, and PAYE by the 20th of the following month if you employ staff. Annual accounts are the financial statements the tax return is built from.
Annual return, annual accounts, income tax return — what is the difference?
| Annual return | Annual accounts (financial statements) | Income tax return (IR4) | |
|---|---|---|---|
| Filed with | Companies Office | Prepared for the company; only "some companies (mainly large New Zealand and overseas companies)" file them publicly | IRD |
| What it is | Confirms directors, shareholders, share count and addresses — "not a financial document" and "not the same as submitting a tax return" | Profit and loss, balance sheet, shareholder current accounts | Taxable income and tax at 28% |
| When | Every year in your filing month; the first "in the calendar year after your company was first incorporated" | Before the tax return can be prepared | 7 July, or 31 March the following year with a tax agent's extension |
| Cost | $49.74 +GST ($57.20 incl) | Our accounts + tax return package from $900 +GST | Included |
| If missed | The company "may be removed from the register" | The tax return cannot be done properly | Late filing penalty $50–$500, then a default assessment |
What are the IRD dates for a 31 March balance date?
| Date | What is due | Applies if |
|---|---|---|
| 7 April | Terminal tax for the previous year | Tax agent with extension of time |
| 7 May | Provisional tax instalment 3; GST for period ending 31 March | Provisional taxpayer; GST registered |
| 7 July | Income tax return (IR4) | No tax agent / no extension |
| 28 August | Provisional tax instalment 1 | Last year's residual income tax over $5,000 |
| 15 January | Provisional tax instalment 2; GST for period ending 30 November | As above |
| 7 February | Terminal tax for the previous year | No tax agent / no extension |
| 31 March | Balance date; IR4 deadline for the *previous* year via tax agent | Tax agent clients |
| 28th of the month after each GST period | GST return and payment (other than the two dates above) | GST registered |
| 20th of each month | PAYE for the previous month | Annual PAYE + ESCT under $500,000 (above that, twice monthly) |
| Within 2 working days of each payday | Payday filing, electronically | Every employer (electronic from $50,000 PAYE + ESCT) |
Weekend dates roll to the next working day: "as 7 February 2026 is a Saturday, payments are due on Monday 9 February 2026."
When do I register for GST, and how often do I file?
Register once turnover "was at least $60,000 in the last 12 months, or you expect it will be at least $60,000 in the next 12 months." Then choose a frequency: six-monthly for "anyone with sales under $500,000 in any 12-month period", two-monthly under $24 million, monthly for anyone (compulsory over $24 million). Six-monthly also changes provisional tax — IRD: "you'll pay 3 instalments during the year unless you're registered for GST and file 6-monthly GST returns. Then you'll only pay 2 instalments." Our GST returns start at $110 +GST per period. See tax and GST returns.
What is provisional tax and when does it start?
Income tax paid in instalments during the year "instead of a lump sum at the end of the year." It starts the year after your bill exceeds $5,000: "you'll have to pay provisional tax if you had to pay more than $5,000 tax at the end of the year from your last return." The standard option uses last year's residual income tax plus 5%. The trap is year two: last year's terminal tax on 7 April and this year's first instalment on 28 August, four months apart. A cash-flow forecast around these dates turns a shock into a plan.
What else does the Companies Office expect?
Director details "within 20 working days" of a change; share numbers and constitution changes "within 10 working days". These are free — the annual return is the only routine fee. We handle them inside company and trust compliance.
FAQ
Is the Companies Office annual return the same as my company tax return? No. The annual return goes to the Companies Office and only confirms directors, shareholders and addresses; it has no financial figures. The tax return goes to IRD and reports profit and tax. A company needs both every year, on different dates, and missing either has its own consequence.
When is a company tax return due in NZ? 7 July after the 31 March balance date if you file yourself. Clients of a tax agent with an extension have until 31 March the following year, and the tax is due 7 April instead of 7 February.
Do I pay provisional tax in my first year? Usually not, because it is triggered by the previous year's bill exceeding $5,000. But year one's tax is still due in full by 7 February (7 April with an agent) and year two's instalments start on 28 August — plan for both in the same six months.
Does a company that owns a rental property file anything extra? No extra return: the rental property statements feed into the same IR4 and the calendar above is unchanged.
Talk to us
Want the calendar set up so the deadlines come to you? Book a free 15-minute consultation: call 021 202 4028, email info@optimalaccountants.co.nz, or use our contact page. Ted Liang, Chartered Accountant (CA ANZ), IRD-registered tax agent, Optimal Accountants Limited, Level 3, Candida Building, 4/61 Constellation Drive, Rosedale, Auckland. English and Mandarin. Full list of services.