New Zealand guide - reviewed 11 September 2026
This is general information for New Zealand small businesses, checked against Inland Revenue guidance. It is not personalised tax advice; speak with IRD or your tax adviser about your circumstances.
GST in New Zealand: the essentials
New Zealand GST is 15%. It applies to most goods and services, although some supplies have different treatment. GST is separate from income tax: it relates to taxable supplies and business purchases, while income tax relates to profit. IRD's GST overview is the source to check for current rules and exceptions.
For a GST-registered business, a practical discipline is to keep GST visible in cash-flow planning. Amounts collected on taxable sales may need to be paid to IRD, while eligible GST on business purchases may contribute to your GST position.
When registration is required
If you carry on a taxable activity, you must register when turnover was at least NZ$60,000 in the last 12 months or you expect it to be at least NZ$60,000 in the next 12 months. Registration can also be required if you add GST to the price of what you sell. These are New Zealand rules - they do not apply to Australian businesses. See IRD's registration guidance for the full conditions.
If your turnover is below the threshold, voluntary registration may be possible. Whether that is right for your business depends on your activities, customers, costs, administration, and other circumstances, so discuss it with your accountant or tax adviser before deciding.
Calculating GST at 15%
Keep a clear distinction between prices that include GST and prices that exclude GST. For a GST-exclusive amount, multiply by 1.15 to calculate the GST-inclusive price. For a GST-inclusive amount, the GST component is 3/23 of the total. Confirm the GST treatment of each supply before applying a rate - not every sale or purchase is treated the same way.
- NZ$100 excluding GST becomes NZ$115 including GST.
- NZ$115 including GST contains NZ$15 of GST.
- Use the current IRD charging-GST guidance where a supply could be exempt, zero-rated, or subject to a special rule.
Use current taxable supply information rules
Since 1 April 2023, New Zealand's GST rules use the term taxable supply information. The old rule of holding a particular “tax invoice” is no longer the general test. Depending on the supply, records such as invoices, bank statements, supplier agreements, and contracts can support a GST return. For supplies over NZ$200, taxable supply information must be provided to a GST-registered buyer within 28 days of a request, unless an alternative date is agreed. Read IRD's current record-keeping guidance.
Prepare, review and file your return
Your GST registration settings determine how and when you report. Keep complete records, reconcile your transactions regularly, review your GST figures, and use myIR or your adviser’s process to lodge and pay by the applicable due date. IRD publishes current filing and payment information on its GST filing and payment page.
Common mistakes to avoid
- Applying Australian rules in New Zealand. New Zealand GST is 15%, and its registration threshold is NZ$60,000.
- Using obsolete record terminology. Follow taxable supply information requirements rather than relying on old tax-invoice-only guidance.
- Assuming every expense has the same treatment. Keep records and check eligibility or mixed-use treatment with IRD or your adviser.
- Leaving reconciliation to the deadline. Reconcile frequently so missing or misclassified transactions can be investigated early.
How CashManager Cloud helps
The CashManager Cloud GST Module helps record and categorise GST as you work, then prepare GST figures as you reconcile transactions. It is designed to reduce manual calculation and help keep your records organised. You remain responsible for reviewing your information and completing the required filing process. See the GST Module and pricing options for current product details.
New Zealand GST FAQs
Is GST 15% in New Zealand?
Yes. IRD states that New Zealand GST is charged at 15%.
When must a New Zealand business register for GST?
For a taxable activity, registration is required if turnover was at least NZ$60,000 in the last 12 months or is expected to reach that amount in the next 12 months. Other registration conditions can apply, so check IRD guidance.
Do I still need a tax invoice for New Zealand GST?
New Zealand now uses taxable supply information rules. The records you need depend on the supply and can be a combination of documents, rather than one prescribed physical tax invoice.