January 2026

15 Jan

  • Your GST return and payment is due for the taxable period ending 30 November.
  • Employer deductions payment due for 16 to 31 December for large employers.
  • Interim student loan repayments are due. They count towards your end-of-year repayment obligation.
  • AIM instalments are due if you have a March balance date.
  • Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

20 Jan

  • Your FBT quarterly return and payment are due for the period ending 31 December if you have a March balance date.
  • Employer deductions payment due for 1 to 15 January for large employers.
  • Employer deductions payment due for December for small to medium employers.

28 Jan

  • Your GST return and payment is due for the taxable period ending 31 December.
  • AIM instalments are due if you file GST monthly and have a March balance date.