In New Zealand, both individuals and businesses are subject to income tax. The tax system is administered by the Inland Revenue Department (IRD), which collects taxes and enforces tax laws.

For individuals, income tax is based on a progressive tax system, with different tax rates applied to different income levels. The tax year runs from 1 April to 31 March, and tax returns are due by 7 July of the following year. Most individuals have their taxes automatically deducted from their salaries through the Pay As You Earn (PAYE) system.

Businesses in New Zealand are subject to a corporate tax rate of 28%. There is also a Goods and Services Tax (GST) of 15% applied to most goods and services, which businesses are responsible for collecting and paying to the IRD. Businesses are required to file a tax return each year, which is due on either 7 July or 31 March depending on their accounting period.

The IRD provides several methods for paying taxes, including online banking, credit card, and direct debit. The due dates for tax payments depend on the type of tax and the entity involved. For example, individuals typically pay taxes throughout the year through their employer, while businesses are required to make provisional tax payments throughout the year based on their expected income.