What is the GST rate in New Zealand?

The GST rate in New Zealand is 15%. This rate has been in effect since October 1, 2010.

When do I need to register for GST in NZ?

You must register for GST if your turnover was $60,000 or more in the last 12 months, or is expected to exceed $60,000 in the next 12 months.

Verified for 2026 Tax Year

The Ultimate Guide to GST in New Zealand

From the $60,000 threshold to claiming input tax credits, this guide covers everything you need to know about GST in Aotearoa.

The 10-Second Rule

GST is a 15% consumption tax. As a business owner, you act as a "tax collector" for the IRD—collecting 15% on your sales and claiming back 15% on your business expenses. You pay the difference to the IRD.

📋 In This Guide

1. What is GST? → 2. Registration Rules → 3. Filing Deadlines → 4. GST Math → 5. Exempt vs Zero-Rated →

The GST Life Cycle

Collect: You add 15% to your invoices.

Claim: You subtract GST paid on expenses.

File: You submit your return to the IRD.

Pay/Refund: You pay the net diff or get a refund.

1. What is GST?

GST is a consumption tax applied to most goods and services in New Zealand. While the end consumer pays the tax, the business is responsible for collecting it and passing it on to the Crown.

15%

Current Standard Rate

2. Registration Rules

You must register for GST if your annual turnover (total sales) exceeds **$60,000**. This is calculated on a rolling 12-month basis—meaning you need to look back at the last 12 months and forward at the next 12.

Mandatory

$60,000+

Voluntary

Under $60k

Rolling Window Warning

The $60,000 threshold is not based on your "financial year" (April to March). It's based on **any 12-month period**. If you hit $60,000 in a random 12-month window (e.g., Oct to Sept), you must register within 21 days or face back-dated tax penalties.

3. Filing Deadlines

Frequency	Eligibility	Due Date
2-Monthly	Most Businesses	28th of next month
6-Monthly	Sales under $500k	28th after period
Monthly	Sales over $24m	28th of next month

4. GST Formulas

To Add GST

× 1.15

To Remove GST

÷ 1.15

To Find GST Only

× 3 ÷ 23

5. Exempt vs Zero-Rated

Zero-Rated (0%)

Applies to exports and international services. You charge **0%** but you **CAN** still claim GST back on your business expenses.

Exempt (No GST)

Applies to residential rent and financial interest. There is no GST involved, and you **CANNOT** claim GST back on related expenses.

Frequently Asked Questions

How do I register for GST?

You can register online through your **myIR** account. You'll need your IRD number, bank account details, and an estimate of your annual turnover.

What if I miss a GST deadline?

The IRD charges late filing penalties and interest on unpaid tax. Use our [Penalty Calculator](https://gstcalc.nz/late-penalty-calculator/) to estimate the impact.

Do I need to charge GST to overseas clients?

Generally, no. Services provided to non-residents who are outside NZ are usually **Zero-Rated** (0% GST).

Explore More

More NZ GST & Tax Tools

Free professional tools designed specifically for New Zealand business owners and sole traders.

How to File Your GST Return in myIR

Master the myIR portal, understand every box on the GST101A, and ensure your compliance is airtight.

Learn the process →

Should I Register for GST Voluntarily?

Voluntary registration can either put money in your pocket or create an administrative nightmare.

Here's how to decide →

Cancelling GST Registration

Beware the "Deemed Sale" rule that forces you to pay GST back to the IRD.

How to cancel →

GST on Imports Calculator

Work out exactly how much GST applies to goods arriving in New Zealand.

Use Tool →