GST rates in New Zealand (2026)
All current GST rates collected in one table — use them with the GST calculator for New Zealand.
| Rate | Name | Applies to |
|---|---|---|
| 15% | Standard | Most goods and services |
GST registration threshold
Businesses must register for GST with IRD once taxable turnover exceeds NZ$60,000 (12-month turnover). Below the threshold, registration is usually optional but can still be beneficial if your customers are GST-registered businesses.
Reverse charge
The reverse charge mechanism applies in New Zealand: when you sell to a VAT-registered business in another EU/ covered jurisdiction, you typically invoice without GST and the customer accounts for it.
What is the current GST rate in New Zealand?
The standard GST rate is 15% and it applies to most goods and services.
Do I have to register for GST in New Zealand?
If your taxable turnover exceeds NZ$60,000 (12-month turnover), registration with IRD is mandatory. Voluntary registration can make sense below the threshold if you serve GST-registered businesses.