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Industry guidelines
Ngā aratohu ahumahi

Non-resident businesses and GST

Goods and services tax (GST) is New Zealand’s consumption tax. It is a 15% tax added to the price of most goods and services supplied in New Zealand, including most imported goods and services. The GST rules for businesses that are not New Zealand residents for GST purposes (non-resident businesses) depend on the circumstances of the business.

If you’re a non-resident business and supply services from outside New Zealand to a customer resident in New Zealand you may be required to register and return GST on these supplies.

If you’re a non-resident business who does not supply goods or services to New Zealanders or in New Zealand, you may be able to claim back GST charged on your New Zealand business expenses if you meet certain conditions.

If you’re a non-resident business who carries out a taxable activity supplying goods or services in New Zealand you may be required to register for GST under New Zealand’s domestic rules.