How vat / sales tax works in New Zealand
New Zealand GST runs at 15% on most domestic supplies, with businesses charging output tax, claiming input tax, and filing through myIR on two-monthly, monthly, or six-monthly cycles.
Registration follows NZD 60,000 of taxable turnover in twelve months, with compulsory registration for non-resident remote sellers of digital and low-value goods above the same line.
Exports, international transport, and going-concern land sales zero-rate, while financial services and residential rents are largely exempt without input recovery.
Tax rates at a glance
- Standard GST
- 15%
- Zero-rated supplies
- 0%
- Exempt supplies
- Exempt
- Registration line
- NZD 60,000
- Remote sellers
- NZD 60,000
- Marketplace collection
- Applies
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersSaaS foundersFreelancersExpatsCross-border traders
Watch out for
- The broad base means fewer shelters than banded systems: food, books, and children's goods all carry 15%, which surprises arrivals from Europe.
- Exempt finance and residential-rental supplies block input recovery, repricing mixed property and funds work against taxable competitors.
- Marketplace and remote-seller rules redirect collection to platforms and offshore vendors, so supply-chain GST positions need mapping per flow.
- Cash versus invoice versus payments basis changes when GST hits, and the wrong basis distorts working capital for growing firms.
Frequently asked questions
What is the GST rate in New Zealand?
New Zealand applies 15% GST in 2026 on most supplies, with zero-rating for exports, international transport, and going-concern land, and exemptions for finance and residential rent.
When must a New Zealand business register for GST?
Past NZD 60,000 of taxable turnover in twelve months, including non-resident remote sellers of digital and low-value goods. Voluntary registration suits input-heavy starters.
How often are NZ GST returns filed?
Two-monthly as standard through myIR, with monthly for large turnovers and six-monthly for small ones. Marketplace sales follow platform-collection tracks.