Skip to main content

Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

If you have registered for GST and are making supplies to your customers.
When you have to charge GST at 15%, when you have to charge GST at 0%, and when your supplies are exempt from GST.

If you're registered for GST, you'll need to charge GST at 15% on most taxable supplies you make. This means you pay 15% of the price you charge for your goods and services to us. You can do this by either:

  • adding GST to your prices (for example, $100 plus GST for a total of $115)
  • taking GST off the price you receive (for example, $100 including GST, which is 3/23 of $100, or $13.04)

If you add GST to your prices, you keep the price you charged. If your prices include GST, some of your price becomes GST which you have to pay to us. The GST your charge on your supplies is output tax.

When you do not charge GST

Some supplies you make might not have GST charged at 15%. These supplies might be:

  • land sales
  • zero-rated supplies
  • exempt supplies
  • special supplies.

Land sales

If you are buying or selling land our land sales and GST - IR730 will help you avoid costly mistakes with your GST. Only general information is included - you should talk to a tax advisor. 

Will I need to pay GST when I'm selling or buying land?

Last updated: 25 May 2021
Jump back to the top of the page