GST at 15% in New Zealand
The standard GST rate, when you must register, and how often you file, based on Inland Revenue guidance.
New Zealand's Goods and Services Tax (GST) is charged at 15% on most goods and services. A few supplies are zero-rated (0%), such as many exports, and some are exempt, such as most financial services and residential rent. You must register for GST when you carry out a taxable activity and your turnover is at least $60,000 in a 12-month period, past or expected. Below that you can register voluntarily. Once registered you charge GST on your taxable sales, claim GST on your business purchases and file GST returns. 4invoices helps with one part of this: it applies the GST rate you choose to each invoice line and shows the totals. It does not file returns or connect to IRD.
- Standard rate: 15% on most goods and services.
- Register when turnover is at least $60,000 in 12 months. Voluntary below that.
- Returns can be monthly, two-monthly or six-monthly, depending on your sales.
- Zero-rated and exempt supplies are treated differently on purchases.
How it works
Work out whether you must register. If your turnover in the last 12 months was at least $60,000, or you expect it to be, you must register. Adding GST to your prices also means you need to be registered.
Register with Inland Revenue and choose your accounting basis and filing frequency.
Set the right GST treatment for each sale: 15% for standard supplies, 0% for zero-rated ones, and no GST for exempt supplies.
File your return for each taxable period through myIR, your accounting software or your tax agent. Two-monthly is the usual option for sales under $24 million. Monthly is required over $24 million. Six-monthly is available if sales are under $500,000.
Keep your invoices and other records. Your taxable period follows your balance date.
Legal references
- Goods and Services Tax Act 1985 — the rate, taxable supplies, registration and returns.
- Inland Revenue, Registering for GST and GST guide (IR375) — registration threshold, taxable periods and filing frequency.
Frequently asked questions
What is the GST registration threshold in New Zealand?
You must register if your turnover is at least $60,000 in a 12-month period, or you expect it to be. You can register voluntarily below that, which lets you claim GST on business expenses.
How often do I file a GST return?
Monthly, two-monthly or six-monthly. Monthly is required if your sales exceed $24 million. Two-monthly suits sales under $24 million. Six-monthly is available if sales are under $500,000. Your taxable period must align with your balance date.
What is the difference between zero-rated and exempt?
Both carry no GST on the invoice. With zero-rated supplies you can still claim GST on related purchases. With exempt supplies you cannot.
Does 4invoices file my GST return?
No. 4invoices does not connect to Inland Revenue and does not prepare or file returns. It creates invoices with a GST rate on each line, in any currency with an exchange rate, and you download them as PDF. There is a 6-month free trial without a card.