Goods and services tax (GST) is New Zealand's consumption tax. It is usually charged at a rate of 15% by GST-registered persons and is added to the price of most goods and services supplied in New Zealand, including most imported goods and services.
This page covers the following topics.
- Supplying goods and services in New Zealand
- Suppling remote services
- Supplying low value imported goods
- Supplying listed services
- Reclaiming GST if you do not make taxable supplies in New Zealand
Supplying goods or services in New Zealand
If you're a non-resident and carry on any activity such as a business which involves supplying goods or services in New Zealand over NZ$60,000 a year, you may be required to register for GST.
You will need to charge GST on your supplies of goods and services and pay it to Inland Revenue. You will also be able to claim back the GST you incur on your business expenses.
You can read about when a non-resident is deemed to make a taxable supply in New Zealand in section 8(2) to (4) of the Goods and Services Tax Act 1985.
Supplying remote services
If you're a non-resident business and you supply remote services such as digital content from outside New Zealand to customers who are resident in New Zealand, you may be required to register for, collect and return GST on these supplies.
You will generally only account for GST on your sales in your GST returns.
Supplying low value imported goods into New Zealand
If you’re a non-resident business that sells low value goods such as clothing, cosmetics and electronic items to consumers in New Zealand, you may need to register for, collect and return GST.
A low value good is a physical good valued at NZ$1,000 or less, excluding GST.
Supplying listed services in New Zealand
From 1 April 2024, non-resident online marketplace operators facilitating the sale of short-stay and visitor accommodation, ride-sharing, and food and beverage delivery must collect and return GST when the service is performed, provided, or received in New Zealand. This will apply whether the seller is GST-registered or not.
Claiming GST if you do not make taxable supplies in New Zealand
If you're a non-resident business who does not make taxable supplies in New Zealand, you may be able to register for GST as a non-resident business claimant and claim back GST charged on your New Zealand business expenses if you're eligible.
If you're unsure about whether your business needs to register, you can contact us or your tax agent.