When must I register for GST in New Zealand?

You must register for GST if your turnover from a taxable activity is over the registration threshold in any 12 month period, or you expect it to be. The threshold has been $60,000 for some time; check the current figure with Inland Revenue.

What happens when I register for GST?

You add GST to your prices and pass it to Inland Revenue, but you can also claim back the GST on your business expenses. For clients who are themselves GST registered, charging GST makes no real difference to them.

Should I register voluntarily under the threshold?

You can register voluntarily below the threshold, which lets you claim GST on expenses but means more paperwork and adding GST to prices. Whether it is worth it depends on your costs and who your clients are.

Contractor GST Threshold Calculator

This New Zealand calculator shows whether your turnover means you must register for GST, and the effect of doing so. If your turnover from a taxable activity is over the registration threshold in any 12 month period, registration is compulsory. You enter your annual turnover and the threshold, and the tool tells you where you stand and shows the GST you would add to your prices, so contractors and sole traders can plan with confidence.

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Your annual turnover (GST exclusive)

GST threshold

GST rate

based on your turnover against the threshold

Headroom to the threshold$0

GST you would add$0

Price including GST$0

The registration threshold has been $60,000 in any 12 month period; check the current figure and rules with Inland Revenue. You must also register if you expect to exceed it. Estimate only, not tax advice.

How it works

The calculator compares your annual turnover with the GST registration threshold. If you are over it, registration is compulsory; if under, it shows your headroom before you must register, and you may still choose to register voluntarily. It also shows the GST you would add to your prices at the GST rate and the GST inclusive price, so you can see the effect of registering on what you charge.

Worked example

On $52,000 of turnover against a $60,000 threshold, you are under by $8,000, so registration is not yet compulsory. If you registered, you would add 15% GST, so a $52,000 of work would be billed as $59,800 including GST, with that GST passed to Inland Revenue.

Related calculators

GST Calculator: add or remove GST.
Provisional Tax Calculator: contractor tax.

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