Airbnb GST Threshold Calculator

This calculator helps short-stay accommodation hosts work out whether their income reaches New Zealand's $60,000 GST registration threshold, the point at which GST registration becomes compulsory. Renting out a property or room through Airbnb, Bookabach or similar platforms is treated as a taxable activity for GST, quite separately from income tax, and many hosts are caught out by the rules. If your total turnover from taxable activities in any 12-month period reaches $60,000, you must register for GST, charge it on your nightly rates, and account for it to Inland Revenue, though you can also claim GST on related expenses. There are significant consequences, including GST potentially applying when you later sell the property, so knowing where you stand against the threshold matters. This tool makes it clear. You enter your nightly rate, the number of nights you expect to rent out per year, and any other taxable income from the same activity, and the calculator works out your projected annual turnover, compares it with the $60,000 threshold, tells you whether registration is likely required, and shows the GST content of your income if you are registered. The results update as you type, so you can test different occupancy levels. Use it to plan whether to stay under the threshold, to prepare for registering, or simply to understand your position. The threshold counts your total turnover from taxable activities, not your profit, so it is the gross rental income that matters. Note that the rules around short-stay accommodation, the platform GST collection rules, and the treatment of the property on sale are complex; this calculator is a guide to the threshold only, and you should confirm your obligations with Inland Revenue or an accountant.

$45,000
projected annual turnover
GST threshold$60,000
StatusUnder threshold
GST if registered$5,870

GST registration is compulsory at $60,000 turnover in any 12 months. Turnover is gross income, not profit. Short-stay GST rules are complex; confirm with IRD or an accountant.

How it works

Your projected annual turnover is the nightly rate times the number of nights rented, plus any other taxable income from the activity. This is compared with the $60,000 registration threshold. If your turnover reaches it, registration is compulsory. The GST content of your income, if you are registered, is the turnover times three twenty-thirds.

Worked example

At a nightly rate of $150 for 300 nights, the turnover is $45,000, below the $60,000 threshold, so registration is not yet compulsory. If you raised the nights or rate so turnover passed $60,000, you would need to register, and the GST content of, say, $60,000 of income would be $60,000 times 3 over 23, about $7,826.

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