Everything you need to know about GST in New Zealand — the NZ$60,000 threshold, flat 15% rate, IRD registration, and two-monthly filing returns.
Last updated: June 2026
You must register for GST in New Zealand if your taxable supplies exceed — or are likely to exceed — NZ$60,000 in any 12-month period (either the previous 12 months or the next 12 months). Unlike some countries, New Zealand's threshold applies to both what you've already earned and what you expect to earn, so you may need to register before you cross the threshold if you can see it coming.
New Zealand's GST is refreshingly simple compared to most countries: there is a single rate of 15% with no reduced rates and no complex classification of goods and services. Almost everything is taxable at 15%, with a narrow list of zero-rated supplies and exempt supplies. This makes compliance significantly easier than in, say, the UK or Ireland.
Zero-rated supplies (GST charged at 0%, but you can still claim input tax credits): exports of goods, most services supplied to overseas customers (including digital services consumed overseas), the supply of a going concern, and certain land transactions involving farmland.
Exempt supplies (no GST at all, and no input tax credits on related costs): residential accommodation (long-term rental of residential property), most financial services (lending, insurance premiums), and donated goods/services supplied by non-profits.
You can register voluntarily at any time, even below NZ$60,000. This is worth considering if you expect rapid growth, if your customers are GST-registered businesses who want to claim back the GST, or if you are purchasing significant assets with GST that you want to reclaim.
You need an IRD (Inland Revenue Department) number before registering for GST. Individuals and sole traders will already have one for income tax. Companies need a separate company IRD number. Apply at ird.govt.nz or at a Kiwibank branch.
Go to ird.govt.nz/gst/registering-for-gst and register through myIR (IRD's online service). You'll need your IRD number, business details, bank account number, and your estimated taxable turnover. Registration is typically processed within 5 working days.
Most businesses file two-monthly GST returns. You can also choose monthly (useful if you regularly receive GST refunds) or six-monthly (available if your taxable supplies are under NZ$500,000 and you prefer less frequent filing). You can change your filing frequency each year.
Once registered, add 15% GST to all taxable supplies from your effective registration date. For supplies over NZ$50, provide a tax invoice showing your GST registration number, the date, a description of the goods/services, the GST amount (or a statement that the price includes GST), and the total price. For supplies under NZ$50, a simplified invoice is sufficient.
Filing returns: Two-monthly GST returns are due on the 28th of the month following each two-month period. For example, the January–February return is due 28 March. IRD sends you a reminder via myIR. You report the GST you collected on sales (output tax), subtract the GST you paid on purchases (input tax credits), and pay the difference — or receive a refund if you paid more GST on inputs than you collected on sales.
Tax invoices: For supplies over NZ$50 to GST-registered customers, you must provide a tax invoice within 28 days if requested. The invoice must show your GST registration number, date, description of supply, the GST amount or inclusive total with a statement that it includes GST. For supplies over NZ$1,000, the customer's name and address must also be included.
Late filing and registration: Late filing incurs a late filing penalty of NZ$250 (for two-monthly filers) plus 1.5% per month interest on unpaid tax. Late GST registration means IRD can back-assess GST on all sales from when you should have registered — so you may end up owing tax that you never collected from customers. Register on time.
The threshold is based on taxable supplies excluding GST. So if you're approaching the threshold, think in terms of your prices before you would add 15% GST. At NZ$60,000 turnover, a 15% GST registration would add NZ$9,000 to what customers pay — worth considering in your pricing strategy before you hit the threshold.
No. Long-term residential rental is an exempt supply — it doesn't attract GST, and it doesn't count toward your NZ$60,000 threshold. However, short-term accommodation (Airbnb, holiday homes) is taxable at 15% and does count toward the threshold. If you run a mix of long-term and short-term rental, only the short-term income counts.
Yes. From 2016, overseas businesses (Netflix rule in NZ) supplying remote services — including digital downloads, streaming, software, online advertising, and online courses — to New Zealand consumers must register for and collect GST once their NZ sales exceed NZ$60,000 per year. Register via IRD's simplified non-resident registration process.
When you sell an entire business (or a part of it that can operate independently) as a going concern, the sale is zero-rated for GST — you charge 0% rather than 15%. Both the buyer and seller must be GST-registered, the buyer must agree in writing that the supply is a going concern, and the sale must include all assets necessary for the business to continue operating.
It depends on use. If you use the vehicle exclusively for business, you can claim 100% of the input tax. If it's mixed personal and business use, you can only claim the business-use portion. For most sole traders, IRD expects you to apportion honestly — typically using a logbook to record business kilometres. You must also pay GST adjustments if the use proportion changes significantly year to year.
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