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Provisional tax guide (IR289)

Provisional tax is a way of spreading your tax payments throughout the year. If you have income tax to pay of more than $5,000 ($2,500 for the 2019/2020 and earlier years) from your last income tax year you'll most likely become a provisional tax payer. This includes individuals, companies and trusts.

This guide tells you how to calculate your provisional tax, when and how to pay it.