GST Due Dates NZ 2026–27: Monthly, Two-Monthly and Six-Monthly

Short answer: GST due dates in New Zealand fall on the 28th of the month after your taxable period ends, for both the return and the payment. There are two exceptions: the period ending 30 November is due 15 January, and the period ending 31 March is due 7 May. A due date that lands on a weekend or public holiday moves to the next working day. In 2026–27 that gives dates such as 28 October 2026, 15 January 2027 and 7 May 2027.

These dates come from Inland Revenue’s filing and paying GST rules and cover every GST period in the 2027 tax year (1 April 2026 – 31 March 2027). The two-monthly and six-monthly tables assume periods aligned with the standard 31 March balance date. For what to put in the return itself, see how to file a GST return; for the rest of a sole trader’s tax calendar, see self-employed taxes in NZ.

When is GST due in NZ?

Your GST return and any GST you owe are due on the 28th of the month after the end of your taxable period. A period ending 31 August is due 28 September, and a period ending 31 May is due 28 June.

Two periods have different dates written into the rules:

Period ends	Due date
30 November	15 January
31 March	7 May
Any other month	28th of the following month

If a due date falls on a weekend or public holiday, it moves to the next working day. Payment is due on the same day as the return, and Inland Revenue does not grant extensions of time for GST returns.

What are the GST filing periods in NZ?

You file monthly, two-monthly or six-monthly. Which you can use depends on your sales, as set out in Inland Revenue’s guidance on choosing a filing frequency.

Frequency	Who can use it	Returns a year
Monthly	Anyone; compulsory if sales are over $24 million in any 12 months	12
Two-monthly	Anyone with sales under $24 million in any 12 months	6
Six-monthly	Anyone with sales under $500,000 in any 12 months	2

Two-monthly filers file either for periods ending in odd months (January, March, May, July, September, November) or in even months (February, April, June, August, October, December). With a 31 March balance date, the periods are April–May, June–July, August–September, October–November, December–January and February–March. Six-monthly filers with a 31 March balance date file for April–September and October–March.

You choose a frequency when you register for GST. Registration is compulsory once your turnover was at least $60,000 in the last 12 months, or you expect it to be at least $60,000 in the next 12, and Inland Revenue’s registering for GST page gives you 21 days to register. You can ask Inland Revenue to change your filing frequency later.

Monthly GST due dates for 2026–27

Where the 28th falls on a weekend or national public holiday, the table shows the next working day.

GST period	Due date
April 2026	Thursday 28 May 2026
May 2026	Monday 29 June 2026 (28 June is a Sunday)
June 2026	Tuesday 28 July 2026
July 2026	Friday 28 August 2026
August 2026	Monday 28 September 2026
September 2026	Wednesday 28 October 2026
October 2026	Monday 30 November 2026 (28 November is a Saturday)
November 2026	Friday 15 January 2027
December 2026	Thursday 28 January 2027
January 2027	Monday 1 March 2027 (28 February is a Sunday)
February 2027	Tuesday 30 March 2027 (28 March is a Sunday and 29 March is Easter Monday)
March 2027	Friday 7 May 2027

Two-monthly GST due dates for 2026–27

Inland Revenue’s own example puts a two-monthly filer with a 31 March balance date on the odd-month cycle, but either cycle is possible. Check the period dates shown against your GST account in myIR to confirm which one you are on.

Odd-month cycle (periods ending May, Jul, Sep, Nov, Jan, Mar)	Due date
April–May 2026	Monday 29 June 2026
June–July 2026	Friday 28 August 2026
August–September 2026	Wednesday 28 October 2026
October–November 2026	Friday 15 January 2027
December 2026–January 2027	Monday 1 March 2027
February–March 2027	Friday 7 May 2027

Even-month cycle (periods ending Apr, Jun, Aug, Oct, Dec, Feb)	Due date
March–April 2026	Thursday 28 May 2026
May–June 2026	Tuesday 28 July 2026
July–August 2026	Monday 28 September 2026
September–October 2026	Monday 30 November 2026
November–December 2026	Thursday 28 January 2027
January–February 2027	Tuesday 30 March 2027

On the odd-month cycle, both exceptions fall to you: the October–November return is due in mid-January, and the February–March return is due 7 May. On the even-month cycle, neither exception applies, but two of your dates are pushed back by a weekend or holiday.

Six-monthly GST due dates for 2026–27

With a 31 March balance date, six-monthly filers have two dates in the year.

GST period	Due date
April–September 2026	Wednesday 28 October 2026
October 2026–March 2027	Friday 7 May 2027

Six-monthly filing means fewer returns, but each one covers half a year of sales and purchases. Inland Revenue points out that it can be a big job to account for six months of trading in one go. Set aside the GST from each invoice as it comes in, so the October and May payments are already in the bank.

What were the GST due dates for 2025–26?

The same rules applied to the year that ended 31 March 2026. The two exception dates for that year were 15 January 2026 (for the period ending 30 November 2025) and 7 May 2026 (for the period ending 31 March 2026). Every other period was due on the 28th of the following month, moved to the next working day where needed. If a 2025–26 return is still outstanding, file it now: the penalties below already apply.

What happens if I miss a GST due date?

You can be charged a late filing penalty, late payment penalties, and interest. Inland Revenue’s late filing penalties for GST are $50 if you are on the payments basis and $250 on the invoice or hybrid basis. The first late return gets a warning letter; a penalty can apply if another return is late within the following 12 months.

Late payment penalties are 1% of the unpaid GST on the day after the due date, then a further 4% of the amount still unpaid seven days later. The ongoing monthly 1% penalty no longer applies to GST for periods ending on or after 31 March 2017. Use-of-money interest can also be charged until the GST is paid.

You still have to file a return when you had no sales; a nil return is due on the same date as any other. If you cannot pay in full, file on time anyway and contact Inland Revenue about an instalment arrangement. Filing on time avoids the filing penalty even when the payment is late.

How do I keep on top of GST dates, and where does Keel fit?

Put every due date for the year in your calendar now, using the table for your frequency, and set a reminder a week earlier to pull your totals together. Keep the invoices, receipts and calculations behind each return for at least 7 years from the end of the taxable period, as Inland Revenue’s record keeping rules require. If you also pay provisional tax, provisional tax in NZ has those dates. Keep the GST portion of each invoice in a separate account, so the money is there when the return is due; how to calculate GST shows how to find it.

Keel: Invoice Maker & Receipts, by Ilura Technology OÜ, helps with the records rather than the deadlines. It is an iPhone app that keeps your invoices, receipts and expenses under each job, and shows who still owes you, so your totals for a GST period are in one place. Records stay on the phone: no account, no bank connection, no cloud sync, and the App Store privacy label reads “Data Not Collected”.

Keel does not file GST returns, connect to Inland Revenue or calculate the GST you owe, and it does not track GST due dates for you. It is free with no invoice limit, and Keel Lifetime is a one-time purchase ($249.99 USD; the App Store shows your local price) that adds accountant-ready exports and advanced reports. Keel on the App Store. More guides are on the New Zealand hub.

Frequently asked questions

When is GST due in NZ? GST returns and payments are due by the 28th of the month after your taxable period ends. The period ending 30 November is due 15 January, and the period ending 31 March is due 7 May. If the due date falls on a weekend or public holiday, you have until the next working day.

What are the two-monthly GST due dates? For the odd-month cycle in 2026–27: 29 June 2026, 28 August 2026, 28 October 2026, 15 January 2027, 1 March 2027 and 7 May 2027. For the even-month cycle: 28 May 2026, 28 July 2026, 28 September 2026, 30 November 2026, 28 January 2027 and 30 March 2027.

What are the six-monthly GST due dates? With a 31 March balance date, six-monthly periods run April to September and October to March. For 2026–27 they are due on 28 October 2026 and 7 May 2027. You can file six-monthly only while your sales stay under $500,000 in any 12-month period.

Why is the November GST return due on 15 January? The rules give the period ending 30 November a later due date of 15 January instead of 28 December, which carries it past the Christmas and New Year break. The period ending 31 March has its own exception too, with a due date of 7 May. Every other period is due on the 28th of the following month.

Is the GST payment due on the same day as the return? Yes. Any GST you owe is due on the same date as the return for that period. Inland Revenue does not grant extensions for GST returns. If you cannot pay in full, file on time and ask about an instalment arrangement, because late filing and late payment are penalised separately.

What if my GST due date falls on a weekend? It moves to the next working day. In 2026–27, for example, the May 2026 monthly return is due Monday 29 June 2026, because 28 June is a Sunday. The February 2027 return is due Tuesday 30 March 2027, because 28 March is a Sunday and 29 March is Easter Monday.

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This article is general information, not tax advice. Consult a qualified New Zealand tax professional.