NZ Company Annual Compliance Calendar 2026: Key Dates for New Directors

Why New NZ Directors Need a Compliance Calendar

In your first year as a NZ company director, you will face more compliance deadlines than any year that follows. GST registrations, PAYE payday filing, provisional tax instalments, your first annual return, and ACC levies all arrive within 12 months. Miss any one and you face penalties, interest, or a late filing notice from Inland Revenue.

This calendar covers the key dates every new NZ company director needs to know. A good accountant or bookkeeper tracks these for you automatically. If you do not have one yet, FreshFirms Connect matches you with local NZ accounting professionals.

Month 1 to 3: Your Immediate Priorities

GST Registration (if applicable)

• You must register for GST within 21 days of exceeding the NZ$60,000 threshold in any 12-month rolling period.
• You can register voluntarily at any time before reaching the threshold, which is often beneficial for B2B companies that can claim GST back on expenses.
• GST registration is free via myIR.

PAYE and Payday Filing

• If you pay employees (including yourself as a PAYE employee), you must register as an employer with IRD.
• Payday filing applies: you must file employment information each payday, not monthly. This applies from the first day you employ anyone.
• KiwiSaver deductions begin automatically for eligible employees.

ACC Levy Registration

• ACC sends an invoice in your first year based on estimated income. Most new companies receive this within 3 to 6 months of registration.
• CoverPlus invoices go to all self-employed directors. CoverPlus Extra (fixed cover) is available if you want predictable premiums.

Months 3 to 6: First GST Return

Most NZ companies file GST on a 2-monthly cycle. Your first return due date depends on when you registered:

• Registered in April or May: first return due 28 June
• Registered in June or July: first return due 28 August
• Registered in August or September: first return due 28 October
• Registered in October or November: first return due 28 December
• Registered in December or January: first return due 28 February
• Registered in February or March: first return due 28 April

Late GST returns attract a late filing fee ($50) plus interest on unpaid tax (8.35% per annum from 2025).

Month 6 to 12: Provisional Tax

If your residual income tax for your first year will be more than NZ$5,000, you must pay provisional tax. Most new companies avoid this in Year 1 (as your accountant will estimate Year 1 income), but you should plan for it in Year 2.

The standard provisional tax method uses 3 instalments:

• First instalment: 28 August (for a standard 31 March tax year)
• Second instalment: 15 January
• Third instalment: 7 May

12 Months: Your First Annual Return

• Every NZ company must file an annual return with the Companies Office each year.
• The fee is NZ$45.74 (online) or $92.35 (paper).
• Your first annual return is due 12 months after your registration date, then on the same date each year.
• Missing an annual return triggers a $100 fine and eventual removal from the register.

End of Tax Year: 31 March

NZ companies have a standard 31 March tax year (you can apply for a non-standard balance date if you have good reason).

• 31 March: Financial year end. Have your records ready for your accountant.
• 7 July: Due date for income tax return (if filed by a tax agent, the date may be extended to March the following year).
• 7 February: Terminal tax payment due (any remaining tax after provisional tax instalments).

Key Contacts and Resources

• Inland Revenue (IRD): ird.govt.nz for all tax registrations, returns, and payments.
• Companies Office: companiesoffice.govt.nz for annual returns and director updates.
• ACC: acc.co.nz for levy management and CoverPlus Extra applications.

An accountant who specialises in first-year NZ companies will set up reminders for all of these dates and handle filings on your behalf. Find a local accountant through FreshFirms Connect.

For Accountants: Reach New Companies at Compliance Time

Every new company in NZ hits its first GST return, first provisional tax instalment, and first annual return within 12 months of registration. Accountants who reach these companies in month one can own those relationships before the deadlines arrive. FreshFirms delivers daily alerts of newly-incorporated NZ companies so accountants can make contact during the first week. See how accountants use FreshFirms.