Taxes
New Zealand — Tax: Vat
New Zealand has a Goods and Services Tax (GST) instead of Value Added Tax (VAT). It's a flat rate of 15% that applies to most goods and services.
VerifiedGovernment / official sourceImpact Summary: GST on low-value goods - IRD Tax PolicyLast reviewed: 2026-09-25
Key facts
- GST is levied on the supply of most goods and services in New Zealand
- GST rate is 15%
Steps
- Understanding GST Registration Requirements — To be eligible for GST registration, a business must have an annual turnover exceeding NZD 60,000. However, some businesses may need to register voluntarily, such as those that import goods or services.
Costs
- GST Registration Fee: varies
Timelines
- GST Registration Process: typically 2-6 weeks
Required documents
- IRD (Inland Revenue Department) account number
- Business registration documents
Common mistakes
- Failing to register for GST when required
- Incorrectly applying GST rates or exemptions