TAX DATES
December 2025
20 December
PAYE for last month (small employers)
PAYE for 1st-15th this month (large employers)
January 2026
15 January
GST for periods ending 30th November
PAYE for 16th to end of last month (large employers)
Second instalment of 2026 Provisional tax
20 January
PAYE for last month (small employers)
PAYE for 1st-15th this month (large employers)
FBT for quarter ending 31st December
28 January
GST for periods ending 31st December