AIGOCO AccountingGST · 4 min read
GST due dates in New Zealand for 2026 and 2027
Published 13 October 2026 · AIGOCO Accounting
GST returns and payments in New Zealand follow one simple rule with two exceptions. Knowing them, and the dates they produce, is the first step to getting every client's documents in on time.
The rule
A GST return and any payment are due on the 28th of the month after the taxable period ends. So a period ending 31 August is due on 28 September, whether the client files monthly, two-monthly or six-monthly.
The two exceptions
- Periods ending 30 November are due on 15 January, to allow for the summer break.
- Periods ending 31 March are due on 7 May.
When a due date falls on a weekend or a national public holiday, it moves to the next working day. Regional anniversary days don't move it.
Due dates for periods ending March 2026 to October 2027
The date in the second column applies to any filing frequency whose period ends in that month.
| Period ends | Return and payment due |
|---|---|
| March 2026 | Thu, 7 May 2026 |
| April 2026 | Thu, 28 May 2026 |
| May 2026 | Mon, 29 June 2026moved from 28 June 2026 |
| June 2026 | Tue, 28 July 2026 |
| July 2026 | Fri, 28 August 2026 |
| August 2026 | Mon, 28 September 2026 |
| September 2026 | Wed, 28 October 2026 |
| October 2026 | Mon, 30 November 2026moved from 28 November 2026 |
| November 2026 | Fri, 15 January 2027 |
| December 2026 | Thu, 28 January 2027 |
| January 2027 | Mon, 1 March 2027moved from 28 February 2027 |
| February 2027 | Tue, 30 March 2027moved from 28 March 2027 |
| March 2027 | Fri, 7 May 2027 |
| April 2027 | Fri, 28 May 2027 |
| May 2027 | Mon, 28 June 2027 |
| June 2027 | Wed, 28 July 2027 |
| July 2027 | Mon, 30 August 2027moved from 28 August 2027 |
| August 2027 | Tue, 28 September 2027 |
| September 2027 | Thu, 28 October 2027 |
| October 2027 | Mon, 29 November 2027moved from 28 November 2027 |
Filing frequencies
- Monthly: every month has a return.
- Two-monthly: periods end every second month, on either the odd or the even months, depending on the client's cycle.
- Six-monthly: periods end on 31 March and 30 September (due 7 May and 28 October).
For the official rules, see IRD's GST pages.
This guide is general information, not tax advice. Check IRD's website or your own records for each client's situation.