PAYG instalments

Pay as you go (PAYG) instalments is a system for making regular payments towards your expected annual income tax liability. It only applies to you if you earn business and/or investment income over a certain amount.

If you pay PAYG instalments, you still need to lodge an annual tax return.

We will notify you if you need to start paying by instalments under the PAYG instalment system. Before your PAYG instalments are due, we will also send you an activity statement or instalment notice, depending on your circumstances.

As an individual (including if you're in business as a sole trader), you can view, lodge, pay, vary and manage all your PAYG instalment obligations online if you have a myGov account linked to the ATO.

Follow the links below for more information on:

• Who needs to pay PAYG instalments
• How to start paying instalments
• Your PAYG instalments correspondence
• Calculating the amount you pay
• How to vary the amount you pay
• How often you lodge and pay
• Your activity statement or instalment notice
• Getting your PAYG instalments right
• Exiting PAYG instalments
• Contact us about PAYG instalments

See also:

• How to create a myGov account and link to the ATOExternal Link (video, 3:36)