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GST Due Dates 2026/27

Complete filing and payment deadlines for monthly, two-monthly, and six-monthly GST return periods.

Monthly Filing (turnover over $24 million, or voluntary)

PeriodPeriod EndsReturn & Payment Due
April 202630 Apr 202628 May 2026
May 202631 May 202629 Jun 2026
June 202630 Jun 202628 Jul 2026
July 202631 Jul 202628 Aug 2026
August 202631 Aug 202628 Sep 2026
September 202630 Sep 202628 Oct 2026
October 202631 Oct 202630 Nov 2026
November 202630 Nov 202628 Dec 2026
December 202631 Dec 202628 Jan 2027
January 202731 Jan 20271 Mar 2027
February 202728 Feb 202729 Mar 2027
March 202731 Mar 20277 May 2027

Two-Monthly Filing (default for most businesses)

PeriodPeriod EndsReturn & Payment Due
Apr-May 202631 May 202629 Jun 2026
Jun-Jul 202631 Jul 202628 Aug 2026
Aug-Sep 202630 Sep 202628 Oct 2026
Oct-Nov 202630 Nov 202628 Dec 2026
Dec 2026-Jan 202731 Jan 20271 Mar 2027
Feb-Mar 202731 Mar 20277 May 2027

Six-Monthly Filing (turnover under $500,000, voluntary)

PeriodPeriod EndsReturn & Payment Due
Apr-Sep 202630 Sep 202628 Oct 2026
Oct 2026-Mar 202731 Mar 20277 May 2027

Understanding GST Filing Frequencies

Your GST filing frequency is determined by your annual taxable turnover. Two-monthly filing is the default for most businesses. Monthly filing is compulsory if your turnover exceeds $24 million, but any business can opt for monthly filing voluntarily, which is useful if you regularly receive GST refunds and want them processed faster. Six-monthly filing is available if your turnover is under $500,000, and is popular with small businesses and sole traders who want to minimise compliance time.

When is the Return Due?

GST returns and payments are due on the 28th of the month following the end of the taxable period. There are two exceptions: the March period return is due on 7 May (to allow for end-of-year processing), and the November period return is due on 15 January if the 28th falls on a weekend or public holiday. If the 28th falls on a weekend or public holiday, the due date moves to the next working day.

What Happens if You're Late?

Late filing and late payment attract penalties. Use our GST Penalty & Interest Calculator to see the exact cost of being late. The initial late payment penalty is 1% of the unpaid amount on day one, with a further 4% added on day 7, and 1% per month thereafter. Use-of-money interest also applies from the original due date.

For the full suite of GST tools, visit the GST.co.nz homepage. For 200+ other NZ calculators, visit Calculate.co.nz.

Last updated: April 2026 | Rates current for the 2026/27 tax year

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