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.
Frequently Asked Questions
What is the NZ GST rate in 2026?
15%. Has been 15% since October 1, 2010 (previously 12.5%). No phased changes planned. Source: ird.govt.nz.
How do I calculate GST inclusive amount?
Multiply the ex-GST amount by 1.15. Example: NZ$100 ex-GST \u00d7 1.15 = NZ$115 inc-GST. To extract GST from an inclusive amount, divide by 1.15. Example: NZ$115 \u00f7 1.15 = NZ$100 ex-GST, so GST = NZ$15.
Do I need to register for GST?
Required if annual turnover (NZ business activity) exceeds NZ$60,000. Voluntary registration is allowed below this threshold and is often beneficial \u2014 you can claim GST credits on purchases. Once registered, you must charge GST on all taxable supplies.
Is rent subject to GST in NZ?
Residential rent: NO \u2014 exempt from GST. Commercial rent (office, retail, warehouse): YES \u2014 subject to 15% GST. Mixed-use buildings with both residential and commercial portions apportion GST accordingly.
What goods are zero-rated in NZ?
Exports of goods and services (15% GST charged at 0%, GST credits still claimable). Sale of going concern to GST-registered buyer. International transport. Some primary produce sold by farmers. Zero-rating differs from exempt \u2014 zero-rated allows input credits.
When do I have to file GST returns?
Frequency depends on turnover: monthly if over NZ$24M annual turnover, bi-monthly if NZ$500K-$24M, six-monthly under NZ$500K. Most small businesses use bi-monthly. Returns and payment due by 28th of the month following the return period end.