New Zealand GST Guide: The Flat 15% Rate, the $60,000 Threshold, and How to File
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
New Zealand does not have a VAT — it has GST (Goods and Services Tax), charged at a single flat rate of 15% on most goods and services, with a 0% rate for exports and no reduced rates. If your business turnover passes NZ$60,000 in any 12-month period, you must register for GST and file GST returns through myIR.
One rate: 15%
GST is 15% on almost everything sold in New Zealand — food, clothes, services, digital downloads, and most imports. Exports are zero-rated (0%), and there are no reduced rates like the lower VAT bands found in Europe. For consumers, GST is already included in the price you see: a $115 price tag means $100 of goods plus $15 of GST. (IRD's official shortcut: the GST inside a GST-inclusive price is the total × 3/23.)
The $60,000 registration threshold
You must register for GST when your taxable turnover reaches NZ$60,000 in any 12-month period — counting either the past 12 months of actual turnover OR the next 12 months of expected turnover. This is a rolling window, not the tax year: it can trigger in the middle of the year. Once registered, you charge GST on your sales and claim back the GST you paid on business purchases (your input GST).
Register and file through myIR
Registration is done in myIR. GST returns are filed monthly, two-monthly, or six-monthly, depending on your turnover and preference. New migrants starting a business should register as soon as they expect to cross the threshold — waiting until you are already over it can leave you paying GST out of pocket.
GST for freelancers
If you are self-employed and your turnover is under $60,000 a year, GST registration is optional. Some freelancers register voluntarily — for example, because their clients are GST-registered businesses that can claim the GST back anyway, and being registered lets you claim input GST on your own costs (laptop, software, home-office expenses). Voluntary registration is a business decision: weigh the paperwork against the input credits.
Frequently asked questions
Does GST apply to everything?
Nearly — 15% on most goods and services, 0% on exports. Some supplies (like certain financial services and residential rents) are exempt, but ordinary consumer purchases all carry GST.
Is the $60,000 threshold based on the tax year?
No. It is any rolling 12-month period, measured on actual past turnover or expected future turnover.
Can I register for GST before reaching $60,000?
Yes — registration is voluntary below the threshold. Below $60,000 it is optional; at or above $60,000 it is mandatory.
Where do I file GST returns?
In myIR. You choose a monthly, two-monthly, or six-monthly filing frequency.
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