Tax Rates

Personal Tax Rates

Personal Tax Rates	2015
$0-$14,000	10.5%
$14,001-$48,000	17.5%
$48,001-$70,000	30%
$70,001 and over	33%

Company Tax

Rate

28%

Trust Tax Rate

Rate

33%

Goods & Services Tax

Rate

15%

Tax Calculators

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Tax Dates

01 Dates for payment of provisional tax and terminal tax

Month of Balance Date

Month	A	B	C	D	E	F	G	H
Oct	28 Jan	28 Mar	8 May	28 Jul	28 Sep	28 Nov	Sep	Nov
Nov	28 Feb	7 May	28 Jun	28 Aug	28 Oct	15 Jan	Oct	Dec
Dec	28 Mar	28 May	28 Jul	28 Sep	28 Nov	28 Jan	Nov	Jan
Jan	7 May	28 Jun	28 Aug	28 Oct	15 Jan	28 Feb	Dec	Feb
Feb	28 May	28 Jul	28 Sep	28 Nov	28 Jan	28 Mar	Jan	Mar
Mar	28 Jun	28 Aug	28 Oct	15 Jan	28 Feb	7 May	Feb	Apr
Apr	28 Jul	28 Sep	28 Nov	28 Jan	28 Mar	28 May	Feb	Apr
May	28 Aug	28 Oct	15 Jan	28 Feb	7 May	28 Jun	Feb	Apr
Jun	28 Sep	28 Nov	28 Jan	28 Mar	28 May	28 Jul	Feb	Apr
Jul	28 Oct	15 Jan	28 Feb	7 May	28 Jun	28 Aug	Feb	Apr
Aug	28 Nov	28 Jan	28 Mar	28 May	28 Jul	28 Sep	Feb	Apr
Sep	15 Jan	28 Feb	7 May	28 June	28 Aug	28 Oct	Feb	Apr

02 Provisional Tax

Columns B, D and F:
Taxpayer who pays provisional tax in 3 instalments, uses the standard or estimation option and files GST monthly or twice monthly

Columns A to F:
Taxpayer uses the GST ratio 6 instalment basis

Columns C and F:
Taxpayer who files GST returns 6 monthly and who pays provisional tax in 2 instalments

03 Terminal Tax

Column G:
Terminal tax is due on the 7th day of these months.
However, if January is the month of balance date, terminal tax is due on the 15th day of January.

Column H:
Terminal tax is due on the 7th day of these months if taxpayer is listed with a tax agent with a valid filing extension.
However, if January is the month of payment, terminal tax is due on the 15th day of January.