GST on education, tutors and training NZ
Schools, tutors, universities, PTEs and training providers: when 15% GST applies, when donations and statutory free education sit outside GST, and how fundraising and international students differ.
This guide is for New Zealand parents, school treasurers, private school bursars, tutors, university finance staff, and commercial training providers who need plain answers on GST for educational services. It covers registration, fees, donations, fundraising, grants, and offshore delivery. Figures are working papers for the 2026/27 year (1 April 2026 to 31 March 2027). GSTCalc.nz is not Inland Revenue (IRD). Ads may fund this free site. This is not tax advice.
Checked against IRD education centres guide IR253, public binding ruling BR Pub 23/08 on parent payments to state schools, Ministry of Education fees and donations guidance, GST guide IR375, and the Goods and Services Tax Act 1985. General GST mechanics for new operators sit in the ultimate guide to GST in New Zealand.
Quick take
Education is not a blanket GST exemption in New Zealand. Compulsory fees for enrolment or participation are usually taxable at 15% once the provider is GST registered. Voluntary donations for statutory free state education, and many curriculum school trips, are outside GST. The label on the invoice matters less than whether the payer must pay to receive the supply.
Decision flow: is GST on this payment?
Work through the supply type before you assume a school account is GST free.
Four provider types compared
State and state integrated schools
Often not GST registered on core operations. Donations for free education: no GST. Optional stationery bought from the school, attendance dues, international student fees, and trading income: GST may apply. Ministry guidance: voluntary donations cannot be enforced on many boards.
Private schools and ECE centres
Fees to attend are taxable supplies at 15% when registered. Unconditional voluntary gifts with nothing in return can sit outside GST. Long stay boarding can use the residential establishment calculation in IR375 (similar idea to long hotel stays).
Tutors, coaches and training providers
Commercial taxable activity. Register at $60,000 rolling turnover or when you add GST to prices. Charge 15% on lessons, courses and corporate training. Claim GST on materials, software, rent and marketing when registered.
Universities and wānanga
Tuition fees are compulsory consideration, not donations. Fee tables show GST inclusive amounts. Hostel charges follow residential establishment GST rules. Offshore students on fully remote courses may be zero rated; students in New Zealand pay 15%.
Reference table: common education payments
| Payment | GST when registered | Counts toward $60k threshold? |
|---|---|---|
| Voluntary donation for statutory state education | No | No |
| Curriculum school trip (statutory right to attend) | No | No |
| Optional extra curricular trip or camp | 15% | Yes |
| Private school or university tuition | 15% | Yes |
| State integrated attendance dues | 15% | Yes |
| Raffle tickets (registered centre) | 15% on net takings rules | Yes |
| Sale of donated goods only (NFP) | Exempt | No |
| Ministry of Education grant (to registered centre) | Usually taxable supply | Yes |
Are NZ schools GST registered?
Many state and state integrated schools never register because most parent payments for core education are not taxable supplies. IR253 lists voluntary contributions to boards of trustees bound by the Education and Training Act 2020 as outside GST turnover. That does not mean GST never touches a school: international student fees, attendance dues, tuckshops, raffles, hall hire and purchased fundraising stock can still create registration obligations when taxable turnover exceeds $60,000 in a rolling 12 months. Registration steps: how to register for GST in NZ. Threshold detail: $60,000 GST threshold guide. Sector hub: Industry Specific GST.
GST on school fundraising
Fundraising is not one GST category. Follow the payment character.
IRD’s raffle rules for education centres: cash prize raffles return GST on ticket sales minus cash prizes; donated prizes still make all ticket takings GST liable because the ticket buys a chance to win, not the donated item itself. Compare pure gifts with sponsorship that buys advertising in GST on sponsorship vs donations. NFP donated goods sales: non profit and charities GST rules.
The “donation” label trap
Ministry of Education guidance is clear: optional goods bought from the school can include GST and be enforceable, while true donations cannot. University tuition is never a donation because non payment blocks enrolment (IR253). If participation depends on payment, treat it as a fee for GST even if the receipt says donation.
University fees and international students
Domestic university fee tables quote GST inclusive tuition. International students studying in New Zealand generally pay GST on education received here. Fully offshore distance learning delivered to a non resident outside New Zealand at the time of supply can be zero rated under export of services rules. Mixed models with block courses in New Zealand need careful apportionment. Guides: GST on services to overseas clients and exempt vs zero rated supplies.
Twelve students × $1,200 per year = $14,400 exclusive.
GST at 15% = $2,160
Inclusive total billed = $16,560
Use the free GST calculator or GST maths NZ for 3÷23 on inclusive receipts.
Tutors, PTEs and corporate training
Private tutoring, music lessons, driving instruction, workplace training and professional development courses are ordinary taxable supplies. A side hustle that invoices regularly is usually a taxable activity even if you still call it casual work: see what is a taxable activity NZ. Issue taxable supply information once registered: taxable supply information and the GST invoice generator. MOE or other grants paid to a registered provider generally count as taxable income: GST on grants and subsidies.
Pull highlight: Education fees are not exempt like financial services. IRD exempts lending, interest and many insurance supplies under the GST Act’s statutory list, not because education is similar. Zero rating for offshore delivery is different from exemption: you may still claim input tax. See financial services B2B zero rating.
Training provider compliance checklist
Use case cards
Use case: Rotorua state school PTA
Situation: $12,000 raffle tickets plus $4,000 donated uniform sales. GST: raffle net rules apply if the board is registered; donated goods sale exempt. Action: do not add 15% on top of pure donations forwarded to the board.
Use case: Auckland private school
Situation: $18,000 annual tuition exclusive per student, GST registered. GST: $2,700 per student output tax before credits. Action: show GST on fee invoices; long stay boarding uses IR375 hostel calculation.
Use case: Online NCEA tutor
Situation: $68,000 annual tutoring income, all NZ based students. GST: must register, charge 15%, claim GST on Zoom, textbooks and home office share. Action: register before the rolling year surprise, not after a parent asks for a GST invoice.
FAQs
Are New Zealand schools GST registered?
Most state and state integrated schools are not GST registered on core operations because statutory education payments are treated as donations without GST. They may still register if separate taxable trading, raffles or international fee income pushes turnover over $60,000. Private schools, universities and commercial training providers are usually registered and charge 15% on taxable fees.
Is there GST on university fees in New Zealand?
Yes. University tuition fees are not donations. They are compulsory consideration for enrolment, so a GST registered university includes 15% GST in domestic fee tables. International students studying in New Zealand also pay GST on fees received here. Fully offshore distance learning to a non resident outside New Zealand may be zero rated instead.
Is there GST on school fundraising and donations?
Voluntary school donations to a board of trustees for statutory free education are not GST supplies. Raffles, tuckshop sales, gala ticket sales and purchased goods resold for fundraising are generally taxable once the centre is GST registered. Sale of donated goods alone can be GST exempt for a not for profit body.
Do private tutors and training providers charge GST?
Yes when registered. Tutoring, coaching, corporate training and professional development are taxable supplies at 15% once turnover reaches $60,000 in a rolling 12 months or the provider adds GST to prices. Under the threshold, registration is optional.
Publisher path: About Us and Contact Us. Claiming rules: claiming GST NZ. Record keeping: GST record keeping.
Last verified 1 September 2026 against Inland Revenue IR253, BR Pub 23/08, Ministry of Education fees and donations guidance, ENZ international student GST commentary, GST guide IR375, and the Goods and Services Tax Act 1985. Ads may fund this free site. Not tax advice.