How to manage business cashflow over the seasonal period

30 November 2025 In Accountants, Businesses, Insights, Reminders, Sole traders By TMNZ Blog UNCODE.initHeader();

Summer’s here. A time for family, friends, and well-earned downtime. But for many small and medium-sized Kiwi businesses, it’s also one of the toughest periods for cashflow. The challenge is heightened for many sectors that experience a slow period in January and February, while provisional tax and GST payments are due on 15 January for businesses with a 31 March balance date.

This year brings additional pressure with the 2025/2026 Christmas and New Year public holidays falling midweek on Wednesdays and Thursdays. This creates a fragmented two-week period where many businesses will close or operate at reduced capacity.

Let’s look at why Christmas creates cashflow challenges and what options can help you navigate this seasonal period more smoothly. Why Christmas creates cashflow challenges for businesses

The period after Christmas is traditionally slow. ...