When is my tax return due?

The New Zealand tax year runs from 1 April to 31 March. After the year ends, you have until 7 July to file your IR3 individual income tax return with IRD unless you use a tax agent.

Standard filing deadline

For example, for the tax year 1 April 2024 – 31 March 2025:

• Self-filing deadline: 7 July 2025
• Tax agent deadline: typically 31 March 2026 (dates vary by agent)

When is payment due?

Filing your return and paying your tax are two separate things. Even if you get an extension to file, any tax owing is generally due by 7 February of the following year.

For example, tax owing for the 2024–25 tax year is due by 7 February 2026, regardless of when you file.

If you have a tax agent, your payment date may also be extended. Check with Lodg for your specific dates.

What if you miss the deadline?

If you don't file on time, IRD may charge a late filing penalty. This is currently:

• $50 for returns with income under $100,000
• $250 for returns with income over $100,000

Interest also accrues on any unpaid tax from the due date. Filing on time even if you can't pay immediately avoids the filing penalty.

Can I get an extension?

If you're unable to file by 7 July, you can apply for an extension of time through myIR. Extensions are generally granted if you have a genuine reason. Using a registered tax agent like Lodg automatically qualifies you for an extended filing date.

Key tax dates at a glance

💡 Lodg is a registered tax agent, which means filing through Lodg can extend your deadline to 31 March the following year — giving you significantly more time to get organised.

Source: ird.govt.nz — Timelines at the end of the tax year | ird.govt.nz — Individual income tax return IR3