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New Zealand GST Compliance – Rates & Registration

What you need to know

The indirect tax system in New Zealand is GST. Tax is applicable to the taxable supply of goods and services made within New Zealand in the course of business activity. This includes electronic services provided to non-business customers from 1.10.16.

GST is also due on the importation of goods into New Zealand.

  • VAT registration threshold- NZD 60,000 (voluntary registration permitted).
  • Six monthly filing-Turnover less than NZD 500,000 per year.
  • Bi-monthly filing-Turnover NZD 500,000-24m per year.
  • Monthly filing-Turnover exceeds NZD 24m per year.
  • ‍All returns due 28th of the month following the VAT period (extended deadline for November and March returns).

New Zealand GST – NZ Tax Rates & Thresholds

Rates Tax Type Registration Threshold
15% (Standard) GST N/A
9% (Reduced)

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