# Find New Zealand tax and employer due dates

Find the filing and payment date for GST, provisional and terminal tax, income tax returns, employer deductions and fringe benefit tax, with the rule and any date adjustment.

Canonical: https://aroai.com/tools/nz_tax_due_dates/

## Tool reference

MCP tool ID: `nz_tax_due_dates`. Availability: Live. Country: New Zealand.

Credit use: 1 credit.

## Input schema

```json
{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "type": "object",
  "properties": {
    "obligation": {
      "type": "string",
      "enum": [
        "gst",
        "provisional_tax",
        "terminal_tax",
        "ir3_return",
        "ir4_return",
        "employer_deductions",
        "quarterly_fbt",
        "annual_fbt",
        "income_year_fbt"
      ],
      "description": "Choose gst, provisional_tax, terminal_tax, ir3_return, ir4_return, employer_deductions, quarterly_fbt, annual_fbt, or income_year_fbt."
    },
    "period_end": {
      "description": "Period end in YYYY-MM-DD for GST, AIM, employer deductions and quarterly or annual FBT.",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "balance_date": {
      "description": "Balance date in YYYY-MM-DD for provisional tax, terminal tax, IR3/IR4 and income-year FBT. For ratio-method provisional tax, this is the prior income year's end and the instalment schedule covers the following income year; a 2026-03-31 balance date covers 2026-04-01 through 2027-03-31.",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "filing_frequency": {
      "description": "Use the frequency matching the obligation: monthly, two_monthly or six_monthly for GST; monthly/two_monthly/six_monthly for provisional tax, or not_gst_registered for provisional tax when the taxpayer has no GST filing frequency (optional for standard and estimation: when omitted the three standard dates are returned, assuming the taxpayer is not a six-monthly GST filer, with the six-monthly dates alongside; required for ratio and AIM); twice_monthly for large-employer deductions; quarterly/annual/income_year for FBT.",
      "type": "string",
      "enum": [
        "monthly",
        "two_monthly",
        "six_monthly",
        "not_gst_registered",
        "twice_monthly",
        "quarterly",
        "annual",
        "income_year"
      ]
    },
    "method": {
      "type": "string",
      "enum": [
        "standard",
        "estimation",
        "ratio",
        "aim"
      ]
    },
    "instalment_number": {
      "description": "Provisional tax instalment number: 1–3 standard/estimation (optional when filing_frequency is omitted), 1–2 with six-monthly GST, 1–6 for ratio method with monthly or two-monthly GST, or 1–6 for AIM with not_gst_registered. Omit for AIM with a GST filing frequency.",
      "type": "integer",
      "minimum": 1,
      "maximum": 12
    },
    "tax_agent_linked": {
      "description": "Set true only when the return is linked to an eligible tax-agent extension arrangement; this does not confirm that IRD has granted or retained the extension.",
      "type": "boolean"
    },
    "payment_method": {
      "description": "Defaults to electronic. Regional payment relief applies only to qualifying over-the-counter Westpac payments.",
      "type": "string",
      "enum": [
        "electronic",
        "westpac_over_the_counter"
      ]
    },
    "region": {
      "description": "Optional NZ province; used only with westpac_over_the_counter.",
      "type": "string",
      "enum": [
        "Auckland",
        "Canterbury (South)",
        "Canterbury",
        "Chatham Islands",
        "Hawke's Bay",
        "Marlborough",
        "Nelson",
        "Otago",
        "Southland",
        "Taranaki",
        "Wellington",
        "Westland"
      ]
    }
  },
  "required": [
    "obligation"
  ],
  "additionalProperties": false
}
```

## Example input

```json
{
  "obligation": "provisional_tax",
  "balance_date": "2027-03-31",
  "method": "standard",
  "instalment_number": 2
}
```

## Usage notes

- Supply a period end or balance date and the frequency where it matters.
- Every date is returned with its weekday.
- Tax agent extensions need a linked eligible return.