Key takeaways
- New Zealand GST rate: The standard GST rate is 15%, with a 9% reduced rate for long-term accommodation and a 0% rate for exports and international services.
- Registration threshold: Businesses earning over NZ$60,000 annually must register for GST through the Inland Revenue Department (IRD) online portal.
- Filing & compliance: GST returns are filed monthly, bi-monthly, or six-monthly, depending on turnover, with penalties and interest for late submissions or payments.
New Zealand GST key facts (2026)
| Item | New Zealand |
|---|---|
| Standard GST rate | 15% |
| Reduced rates | 9% (long-term accommodation); 0% for exports |
| Registration threshold (domestic businesses) | NZ$60,000 |
| Registration threshold (non-resident businesses) | NZ$60,000; covers remote services and low-value goods (≤ NZ$1,000) sold to consumers |
| GST return filing frequency | Monthly, two-monthly or six-monthly by turnover |
| E-invoicing status | No B2B mandate; government agencies and their large suppliers (Peppol) from 2026–2027 |
| Fiscal representative required for non-EU businesses? | No |
Register for GST in New Zealand with Taxually: CrossTax handles your New Zealand GST registration and returns.
Expanding your business to New Zealand requires an understanding of its VAT system, known locally as Goods and Services Tax (GST). This guide delves into the nuances of the New Zealand GST framework, providing you with the knowledge needed to successfully navigate this aspect of doing business in New Zealand.
Updated October 2026: Added GST rules for remote services and online marketplaces, GST refunds for overseas businesses, and New Zealand’s e-invoicing rules.
What is the New Zealand GST rate?
New Zealand's GST system is straightforward, with a standard New Zealand GST rate of 15% for almost all goods and services, a reduced rate of 9%, and a 0% GST rate.
| Type of GST | GST Rate | Applicable Goods/Services |
|---|---|---|
| Standard GST rate | 15% | All other taxable goods and services. |
| Reduced GST rate | 9% | Long-term hotel accommodation (more than four weeks). |
| Zero GST rate | 0% | Exports, financial services, international transport, and land transactions. |
Registering for GST in New Zealand
In New Zealand, the GST registration threshold for both resident and non-resident businesses is NZ$60,000 in annual turnover. If your company’s taxable turnover exceeds this amount, you must register for New Zealand GST. Businesses with turnover below this threshold can opt for voluntary registration, enabling them to recover any input GST they may be due.
To register for New Zealand GST, businesses can apply online through the Inland Revenue Department (IRD) website. The process is relatively straightforward, and businesses will receive a New Zealand GST number upon successful registration. GST registration normally takes no more than 10 days to complete.
When must overseas businesses register for GST in New Zealand?
Overseas businesses that sell remote services or low-value goods to consumers in New Zealand may have to register, collect and return GST. The same NZ$60,000 threshold applies, measured over the last 12 months or expected over the next 12 months.
For low-value goods, only items valued at NZ$1,000 or less count towards the threshold. Goods valued above NZ$1,000 are excluded from the total.
Fiscal representative in New Zealand
Non-resident businesses are not required to appoint a local fiscal representative for GST purposes in New Zealand. However, they must ensure compliance with all GST regulations.
GST on remote services and online marketplaces
Overseas businesses only need to charge New Zealand GST on remote services sold to consumers. Sales to GST-registered New Zealand businesses for business use do not count.
- Business customers: treat a customer as a business if they say they are GST-registered or give a GST number or NZBN.
- Returns: remote services registrants file quarterly and usually account only for GST on their sales.
- Marketplaces: an operator such as an app store may have to return the GST instead of the seller.
- Listed services: since 1 April 2024, marketplaces collect 15% GST on ride-sharing, food and beverage delivery and short-stay accommodation. For sellers that are not registered, they pay 6.5% to Inland Revenue and pass on 8.5% as a flat-rate credit.
Sources: Inland Revenue on remote services and GST for listed services.
Can overseas businesses claim back New Zealand GST?
Yes, if they register as a non-resident business claimant. This lets businesses that make no taxable supplies in New Zealand recover GST on local costs, such as conferences or training. You must expect a refund of more than NZ$500 in your first period. You must also be registered for VAT or GST at home, or have turnover above NZ$60,000. Apply on form IR564, according to Inland Revenue.
Is e-invoicing mandatory in New Zealand?
Not for business-to-business trade. The rules apply to government buyers and their large suppliers, using the Peppol network.
- 1 January 2026: agencies handling more than 2,000 domestic invoices a year must be able to send and receive e-invoices.
- 1 January 2027: agencies must require large suppliers to send e-invoices. A large supplier has revenue above NZ$33 million in each of the two preceding accounting periods.
See Government Procurement Rule 44 and MBIE e-invoicing guidance.
New Zealand GST return filing and penalties
The filing frequency for New Zealand GST returns depends on a business’s annual turnover:
- Monthly filing for business with a turnover above NZ$24 million.
- Bi-monthly filing for businesses with a turnover between NZ$500,000 and NZ$24 million.
- Six-monthly filing for businesses with a turnover below NZ$500,000.
Returns and payments are due to the IRD by the 28th of the month following the end of the return period. There are two exceptions: the period ending 31 March is due by 7 May, and the period ending 30 November is due by 15 January. You must file a return for every period, even if it is nil.
Late filing or payments can result in penalties and interest charges. The IRD charges a 1% penalty the day after the due date, then a further 4% on the seventh day on any tax and penalties still unpaid. The ongoing 1% monthly penalty does not apply to GST. Interest is also charged on outstanding balances.
For example, NZ$10,000 of GST still unpaid a week after the due date attracts NZ$100, then a further NZ$404, plus interest.
Missing a New Zealand GST return deadline will result in a fine of NZ$250 if you account on the invoice or hybrid basis. The penalty is NZ$50 on the payments basis.
Reverse charge in New Zealand
The reverse charge mechanism is applicable in New Zealand for imported services and certain other situations. This mechanism requires the recipient of the service to account for New Zealand GST, rather than the supplier.
Frequently asked questions
What is the current GST rate in New Zealand?
The standard GST rate is 15%, applied to most goods and services. A 9% reduced rate applies to long-term hotel accommodation (over four weeks), and a 0% rate applies to exports, financial services, international transport, and certain land transactions.
When do I need to register for GST in New Zealand?
You must register if your annual taxable turnover exceeds NZ $60,000. Businesses below this threshold can register voluntarily to reclaim input GST on expenses.
How do I register for GST in New Zealand?
Registration is done online through the Inland Revenue Department (IRD) website. Once approved, you’ll receive your GST number—typically within 10 days.
Do foreign businesses need a fiscal representative in New Zealand?
No. Non-resident businesses are not required to appoint a fiscal representative but must still comply with New Zealand’s GST obligations.
How often must GST returns be filed in New Zealand?
Filing frequency depends on turnover:
- Monthly – above NZ $24 million
- Bi-monthly – NZ $500,000 – 24 million
- Six-monthly – below NZ $500,000
Returns and payments are due by the 28th of the month following each period.
What happens if I file or pay GST late in New Zealand?
A late return costs NZ$50 on the payments basis or NZ$250 on the invoice or hybrid basis. Late payment attracts a 1% penalty the day after the due date and a further 4% after seven days, plus interest.
