Tax Due Dates and Extensions





Non Resident return (Shipping) – Form 1

Non Resident return (Aircraft) – Form 2

Resident Withholding Tax return (Interest, Land, Rent, etc) –Form 5
Non Resident Withholding Tax return – Form 6

Monthly Withholding Tax Return/PAYE – Form 7

Consumption Tax return (CT)

Within 28  days after end of each month




Small Business Tax return – Form 12

Within 28  days after end of each quarter


PAYE Reconciliation and Employee Statement – Form 8 and Form 4

31st of August

Employees Refund/Pay – Form 9

Income Tax return for Individual with business (Sole Trader) – Form 10

Income Tax return for Non-Individual with business (Company, Partnership, etc.) - Form 11

Small Business Tax return – Form 12

31st of October


Notice of Objections to a Taxation Assessment


Within 30 days of service of the Taxation Assessment

If due date falls on weekend or a Public Holiday, the due date is the next working day.

Should you require an extension of time to lodge and pay, you must apply in writing or by email before or on the due date.

Please contact the Return and Debt Collection Team at 23444 or anyone at our offices, at Railway Rd, Nuku’alofa, Vava’u or ‘Eua.

Download tax calendar in PDF