New Zealand·Calculators·Provisional tax

Provisional tax calculator

A prior-year standard-option illustration for a 31 March balance date.

Your numbers

Last year's residual income tax

$NZD

First instalment:

$6,300.00

Three instalments, rounded to cents

Last year's RIT$18,000.00

Threshold$5,000.00

Uplift$900.00

Standard-option total$18,900.00

2026-08-28$6,300.00

2027-01-15$6,300.00

2027-05-07$6,300.00

31 March balance date; prior-year return filed by the first instalment. Excludes six-monthly GST, other methods, filing transitions, reassessments and initial-liability exceptions. Final tax, penalties and use-of-money interest are not calculated.

Source: Inland Revenue · Standard option · Checked Oct 2026 · Valid through 2027-03-31 (NZ time)Using New Zealand rules

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Why last year decides this year

This illustration uses last year’s residual income tax plus the standard uplift, with a 31 March balance date and the prior-year return filed by the first instalment. It excludes six-monthly GST filers and filing transitions that can require the two-years-ago basis.

Paying standard instalments on time does not guarantee no interest. IRD’s interest rules depend on current-year residual income tax and exceptions. This calculator takes no current-year RIT and does not calculate interest or final tax. Initial-liability and associated-person exceptions are not assessed, including when the illustrated total is zero.

above the prior-year threshold: total = last year's RIT × 1.05, split three ways

1Residual income tax is the tax left after credits, from your last return

2The dated amounts above allocate rounding cents while preserving the total

Common questions

What if I earn more this year?

You may owe more tax. Interest timing depends on current-year RIT and exceptions, so this result cannot promise interest-free settlement at terminal tax. Check IRD’s standard-option and interest guidance for your circumstances.