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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 Dates

01 Dates for payment of provisional tax and terminal tax

Month of Balance Date

MonthABCDEFGH
Oct28 Jan28 Mar8 May28 Jul28 Sep28 NovSepNov
Nov28 Feb7 May28 Jun28 Aug28 Oct15 JanOctDec
Dec28 Mar28 May28 Jul28 Sep28 Nov28 JanNovJan
Jan7 May28 Jun28 Aug28 Oct15 Jan28 FebDecFeb
Feb28 May28 Jul28 Sep28 Nov28 Jan28 MarJanMar
Mar28 Jun28 Aug28 Oct15 Jan28 Feb7 MayFebApr
Apr28 Jul28 Sep28 Nov28 Jan28 Mar28 MayFebApr
May28 Aug28 Oct15 Jan28 Feb7 May28 JunFebApr
Jun28 Sep28 Nov28 Jan28 Mar28 May28 JulFebApr
Jul28 Oct15 Jan28 Feb7 May28 Jun28 AugFebApr
Aug28 Nov28 Jan28 Mar28 May28 Jul28 SepFebApr
Sep15 Jan28 Feb7 May28 June28 Aug28 OctFebApr


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.