Airbnb Income GST Threshold 2027 Calculator (NZ)
Check if your NZ short-stay income (Airbnb, Bookabach, Booking.com) hits the GST registration threshold NZ$60,000 in 2027. Includes 15% output GST and input GST you can claim back. Free, private, no sign-up.
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NZ Airbnb GST registration — the $60,000 rule
If your NZ short-stay accommodation income (Airbnb, Bookabach, Booking.com, Trip.com) exceeds NZ$60,000 in any rolling 12-month period, you must register for GST within 21 days. Short-stay means bookings under 4 weeks duration. The $60,000 threshold uses gross taxable supplies — before platform fees and expenses are deducted. Once registered, you charge 15% output GST on bookings, file GST returns (typically 6-monthly), and can claim back input GST on business expenses.
The 2024 marketplace GST rule changes everything
From 1 April 2024, electronic marketplaces facilitating short-stay accommodation in NZ are legally required to collect 15% GST from guests and pay it to IRD — even if the host is not GST-registered. As a host, this means: (a) if you are NOT registered, you receive only the net price (1/1.15 of guest price = 86.96%) and cannot claim back any input GST; (b) if you ARE registered, the platform still collects output GST but you can claim back 15% GST on business expenses (cleaning, supplies, utilities, mortgage interest on commercial property loans, depreciation on chattels).
Example: NZ$39,600 vs NZ$66,000 annual income
Below threshold: 180 nights × NZ$220/night = NZ$39,600. Under $60k threshold — no need to register. Platform deducts 15% GST = NZ$5,165 (sent to IRD) + 3% platform fee NZ$1,188. Your net before income tax: NZ$33,247. Above threshold: 300 nights × NZ$220 = NZ$66,000 → MUST register. As registered host: output GST NZ$8,609 paid to IRD via platform. NZ$8,000 expenses incl GST → input GST claimable NZ$1,043. Net GST = NZ$7,566 paid; input claim NZ$1,043 cashflow back. Plus you can deduct expenses for income tax separately.
How to use this Airbnb GST calculator
Enter your average nightly rate (including GST as charged to the guest), nights booked per year, your platform fee percentage (Airbnb host fee is ~3%, Bookabach 12-15%), and your GST-exclusive annual expenses. The calculator estimates annual gross, whether you hit the $60k threshold, the output GST collected by the platform, and the input GST you could claim back if registered.
Source: ird.govt.nz — GST on short-stay accommodation (marketplace rules effective 1 April 2024). Updated May 2026.