Net IRD GST statistics

The GST data presented in the accompanying tables and graphs only includes net GST collected by Inland Revenue. GST collected on imports by the New Zealand Customs Service is not included.

GST turnover values presented in the accompanying tables and graphs are calculated from GST returns as the sum of gross sales in the year ended 31 March. For a 2-monthly filer this would mean the sum of gross sales on 6 successive GST returns, with the last return being for the period ending 31 March. Customers with no turnover returned to Inland Revenue are either not trading or have input credits but not output tax to be declared to Inland Revenue in that year. They may have paid Customs GST on imports.

From 1 October 2010 the rate of GST was increased from 12.5% to 15%.

Net IRD GST statistics from the 2001 to 2022 March years is available for download from the link at the bottom of the page.

Number of GST filers by turnover band

The graph shows the number of GST filers by turnover band from the year ended 31 March 2001 to the year ended 31 March 2022.

In 2022 the number of customers filing Inland Revenue GST returns grew by 3.5% compared to 2.5% in the previous year. The number of customers reporting turnover greater than $1,000,000 grew by 14.5% in the year ended 31 March 2022 (0.8% in the previous year), while the number of customers reporting turnover between $1 and $60,000 fell by -5.5%.

Net Inland Revenue GST by turnover band

The graph shows Inland Revenue administered net GST by turnover band, from the year ended 31 March 2001 to the year ended 31 March 2022.

Net Inland Revenue GST for the year ended 31 March 2022 totalled $26,230 million, up 5.5% from the previous year and up 360% since the year to 31 March 2001.

Most growth in net Inland Revenue GST throughout the period 2001 to 2022 has occurred in customers with GST turnover exceeding $1,000,000. Net Inland Revenue GST in this band grew by 6.7% for the year to 31 March 2022 and is 456% higher than the year to 31 March 2001.

In the lower turnover bands of $60,000 and below, Inland Revenue delivers a net GST refund in aggregate.