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Kimihia he parongo mo

Goods and services tax (GST)


GST - quick reference IR324

(published November 2012) 

About this guide

A summary sheet explaining GST.

Adobe Acrobat PDF | 112kb | 2 pages

When to use this guide

Use this guide if you think you may need to register for GST. GST is a tax on the consumption of most goods and services in New Zealand. It is generally charged and accounted for at a rate of 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.

Find out more about non-resident businesses and GST

What you will need

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