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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August can apply for a Resurgence Support Payment. Applications for the 3rd payment opened on 8 October. There has also been a change that affects some Commonly Owned Groups Find out more

Guided help articles

Guided help articles are meant to help you find your way with most tax situations, but they do not replace tax laws in New Zealand. Depending on your situation, you may want to consult a tax professional.

Do I need to register for GST?

Goods and services tax (GST) is a tax on most goods and services supplied in New Zealand by registered persons. It also applies to most imported goods and some imported services. GST of 15% is added to the price of taxable goods and services.

Whether you need to register for GST depends on if you're carrying on a taxable activity and how much turnover you have.

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