GST (Goods and Services Tax) is charged at 15% on most goods and services in New Zealand. If your business turnover exceeds $60,000 per year, you must register for GST. This section covers registration, filing, claiming GST back, imported goods, and zero-rated supplies.
Guides in This Section
- When to Register for GST in NZ — the $60,000 threshold, voluntary registration, and how to register
- GST for Small Businesses NZ — a practical guide for sole traders and small business owners
- Claiming GST Back — input tax credits, what you can and cannot claim
- GST on Imported Goods NZ — the $1,000 customs threshold, overseas online shopping, digital services GST
- Zero-Rated GST Supplies NZ — exports, land transactions, the difference between zero-rated and exempt
GST Quick Reference
| Item | Detail |
|---|---|
| GST rate | 15% |
| Registration threshold | $60,000 turnover per 12 months |
| Voluntary registration | Allowed below $60,000 |
| GST filing periods | Monthly, 2-monthly, or 6-monthly |
| Return and payment due | 28th of the month after the period ends |
| Zero-rated supplies | Exported goods/services, some financial services, land between GST-registered parties |
| GST-exempt supplies | Residential rent, most financial services |
| Imported goods threshold | $1,000 — above this, NZ Customs collects GST at border |