About this factsheet

IR316 is a concise factsheet explaining provisional tax options and how paying income tax during the year can spread the cost.

Using the factsheet

Use it for a quick overview of the threshold, first-year considerations and payment options. Use IR289 for the fuller provisional tax guide.

Related forms and guides

• Provisional tax guide (IR289)
• GST and provisional tax (IR235)
• GST return (GST101A)

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