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Tēnei mea te tāke hokohoko What GST is

GST
GST
  • What GST is
  • Registering for GST
  • Charging GST
  • Taxable supply information for GST
  • Claiming GST
  • GST adjustments for business, private and exempt use
  • Filing and paying GST and refunds - GH
  • Changing your filing frequency or accounting basis
  • GST for overseas business
  • GST groups
  • Cancelling your GST registration

GST Dates

  • MAY 8
    Your GST return and payment is due for the taxable period ending 31 March.
  • MAY 29
    Your GST return and payment is due for the taxable period ending 30 April.
  • JUN 28
    Your GST return and payment is due for the taxable period ending 31 May.
  • All GST dates
What
A tax added to the price of most goods and services, including imports.
Who
People who buy and sell goods and services. You might need to register for GST if you sell goods or services.
Rate
15%

Paying GST when you buy something

Most things you buy have GST added to the price. You pay the GST to the seller and they pass it on to us.

Some things you buy do not have GST added to the price. Common examples are:

  • rent on the house or flat you live in (but you do pay GST if you rent a holiday home)
  • airfares for overseas travel
  • your mortgage payments.

From 1 December 2019 you will need to pay GST on goods valued at or below NZ$1,000 you buy from an overseas supplier.

Find out more about low value imported goods or what to do if you get charged GST twice.

GST on low-value imported goods

When GST has been charged twice

Charging GST when you sell something

If you regularly sell goods or services you might need to charge GST to your customers.

Before you can charge GST you need to register for GST. When you are registered you add GST to your prices and pass the GST on to us.

You can claim the GST back on your expenses.

Registering for GST

Claiming GST

 
GST guide IR375 Apr 2022 (PDF 518KB) Download guide
GST - Getting it right IR953 2023 (PDF 271KB) Download guide
GST - quick reference IR324 2023 (PDF 217KB) Download fact sheet

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