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What GST is

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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