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Non-profit organisations Ngā rōpū moni kore hua

GST and income tax

Find out if you're liable to pay GST or income tax, and what the thresholds are. You can also find out about registering for GST, and whether you qualify for an income tax exemption.

$1,000 income deduction
As a non-profit organisation you may qualify for a $1,000 income deduction. This means the first $1,000 of income your organisation earns is free from income tax.

Your GST and income tax obligations
Find out about your GST and income tax obligations, including if you carry out any purposes overseas.

Registering for GST
Find out what the thresholds are, and whether you'll need to register for GST. You can also find out how to register for GST, and what the processes are.

Managing your GST
Once you're registered for GST, there are steps that you'll need to follow to stay up-to-date. This section explains how to charge GST on all your sales and services, and what to do with your tax invoices.

GST and assets
This section clarifies the GST treatment of assets for non- profit bodies(NPB) from 15 May 2018. It clarifies where assets are part of the NPBs taxable activity and how GST applies on the sale of an asset or equivalent event eg an insurance pay out.

Cancelling your GST registration
If you stop all taxable activities or if your annual turnover drops below the threshold, you may need to cancel your GST registration. Learn about when and how to cancel your registration, and what your responsibilities are after it's been cancelled.

Find out what income tax rate you need to use
Income tax rates can vary for non-profit organisations, depending on whether they are incorporated or unincorporated. Find out what income tax rate your organisation should use.

Your basic tax requirements
As a non-profit organisation you may be required to meet some basic tax obligations. Find out what they are, and if they apply to you.

Not-for-profit and charitable organisations working overseas
Find out your tax obligations if your not-for-profit or charitable organisations is working overseas