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Provisional tax: paying this year’s tax before this year is over

Provisional tax: paying this year’s tax before this year is overby: Shelley CampbellPublished on: 03/09/2026

A plain-English guide to provisional tax: when it applies, how Inland Revenue calculates it, why the first year can sting, and how to avoid nasty tax surprises.

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Provisional tax: paying this year’s tax before this year is over