New Zealand GST Calculator (15%)
Add or remove 15% GST from any amount. New Zealand's Goods and Services Tax has been 15% since 2010.
NZ GST Basics
New Zealand's Goods and Services Tax is a 15% value-added tax applied to most goods and services. Effective October 1, 2010 (raised from 12.5%). Unlike many countries' VAT systems, NZ GST has very few exemptions — it's deliberately broad-based to minimize compliance costs and avoid distortions. Source: ird.govt.nz GST guide. Last updated: May 2026.
Who Must Register for GST
Businesses with annual turnover of NZ$60,000 or more must register for GST. Below this threshold, registration is optional but often beneficial (allows GST credits on input purchases). Once registered, you charge GST on sales, claim GST credits on purchases, and file returns monthly, bi-monthly, or six-monthly depending on turnover.
Common GST Exemptions
(1) Financial services (mortgage interest, bank fees, insurance premiums). (2) Residential rentals (residential landlords are not GST-registered for rental supply). (3) Sale of going concern (business sale, with election). (4) Exports (zero-rated, retains input GST credits). (5) Donated goods sold by non-profits. (6) Land and buildings transferred between GST-registered parties (zero-rated).
Import GST
Goods imported into NZ above NZ$1,000 attract GST at the border. Calculated on the CIF (Cost + Insurance + Freight) value PLUS any import duty. Effective rate: (CIF + Duty) × 15%. Goods under NZ$1,000 from overseas online retailers also collect GST at point-of-sale (since December 2019) if the offshore retailer is GST-registered.