Online Seller Tax Calculator NZ 2026/27

Quick answer: Selling your own used personal items on an online marketplace is generally not taxable. Buying goods to resell, or making items to sell, with the intention of making a profit is a taxable business activity, and the profit is taxed at your normal marginal rate. Once your selling turnover passes $60,000 in any rolling 12 months you must also register for GST. Run the self-test below, then enter your numbers to see the income tax, ACC levy and GST position.

This calculator is built for anyone who buys, makes or sources goods to sell online in New Zealand, whether that is on an auction site, Facebook Marketplace, a Shopify store, Depop, or at weekend markets alongside an online listing. It starts with a short hobby vs business self-test based on the factors Inland Revenue actually weighs up, so you can see at a glance whether your selling looks like a private clear-out or a taxable trading activity. It then works out your trading profit from your sales turnover, the cost of the goods you bought or made, and your selling costs such as platform fees and postage, because tax applies to profit, not to your total sales. From there it calculates the extra income tax your profit creates at your 2026/27 marginal rate once it is stacked on top of any main job income, the 1.75% ACC earner's levy on that profit, and roughly how much of every sale to set aside. It also checks your turnover against the $60,000 rolling 12-month GST registration threshold, so you know if or when you need to start charging GST. Everything updates instantly as you type, with no button to press. This is not a per-sale fee calculator; it is built around your annual selling activity, so you can see the full-year picture rather than a single transaction.

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Verification & Methodology
Income tax: 2026/27 brackets of 10.5% to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000, and 39% above that, per the Income Tax Act 2007. Extra tax is tax on (main income + trading profit) minus tax on main income alone, so it reflects the true marginal impact of the selling profit.
ACC earner's levy: 1.75% for the 2026/27 year, capped at maximum liable earnings of $156,641 across all income sources combined, per the Accident Compensation Act 2001 and Inland Revenue's published ACC levy rates.
GST registration threshold: $60,000 rolling 12-month turnover, per section 51 of the Goods and Services Tax Act 1985.
Provisional tax: the $5,000 residual income tax threshold, per Inland Revenue's provisional tax guidance.
Last verified: July 2026, against current Inland Revenue and ACC published rates.
Source data: Inland Revenue, ACC, and the GST Act 1985.
Step 1: Hobby vs business self-test

Tick everything that applies to your selling. This mirrors the factors Inland Revenue weighs up; no single tick decides it on its own.

Likely a private sale or hobby (0 of 5 ticked). Selling your own used personal items is generally not taxable, whatever the platform or amount.
Step 2: Your online selling numbers (annual)
$
$
$
$
$2,540.00
to set aside for income tax and ACC on your selling profit
Trading profit$8,000.00
Extra income tax$2,400.00
ACC earner's levy (1.75%)$140.00
Set-aside rate31.8%
Net from selling$5,460.00

Your selling turnover of $28,000.00 is $32,000.00 below the $60,000 rolling 12-month GST registration threshold, so you don't need to register for GST yet. Track your turnover over any 12-month period, not just a tax year, since you must register as soon as you pass it.

Your extra income tax of $2,400.00 is under the $5,000 residual income tax threshold, so you're not likely to become a provisional taxpayer from this activity alone.

Estimate only, assuming your selling is a taxable activity. It does not include a self-employed ACC work levy, student loan repayments or KiwiSaver contributions, which may also apply. This is general information, not tax advice.

What to do next: If your self-test points to a taxable business, the simplest way to stay on top of it is to set tax aside as the money comes in rather than at year end. A service like Hnry deducts your income tax, ACC levy and, once you're registered, GST from your selling income automatically, then files and pays Inland Revenue on your behalf, so the figure above is already set aside before you can spend it.

How this calculator works

The self-test above mirrors Inland Revenue's intention-to-profit factors: why you acquired the goods, how regularly and in what volume you sell, whether you hold stock for resale, whether you operate in a business-like way, and whether you intend to keep growing the activity. Ticking three or more generally points towards a taxable business; ticking one or none generally points towards a private sale of your own belongings, which is not taxable in New Zealand regardless of the platform or the amount. The numeric calculator then assumes your selling is a taxable activity and works out your trading profit by taking your turnover and subtracting the cost of goods sold and your selling costs, such as platform fees, payment processing and postage. It compares income tax on your combined income, main income plus trading profit, with tax on your main income alone. The difference is the extra tax the selling profit creates, because it sits on top of your main income and is taxed at your marginal rate, which can mean part of it lands in a higher bracket than your main job alone would suggest. The ACC earner's levy is 1.75% of the trading profit, but only up to New Zealand's combined maximum liable earnings of $156,641 for the 2026/27 year, so if your main income is already near that cap, little or no extra levy is added.

Worked example

Say you have a $55,000 salary and spend weekends sourcing items to resell online. Over the year you sell $28,000 worth of goods (your turnover). The goods themselves cost you $18,000, and you spend $2,000 on platform fees and postage. Your trading profit is $28,000 minus $18,000 minus $2,000, which is $8,000. Income tax on $55,000 alone is $8,720.50. Income tax on the combined $63,000, main income plus profit, is $11,120.50, because your salary already sits in the 30% bracket, so the whole $8,000 profit is taxed at 30%. The difference, $2,400.00, is the extra income tax your selling creates. The ACC earner's levy on the $8,000 profit is a straightforward 1.75%, or $140.00, since your combined income of $63,000 is well under the $156,641 cap. In total you should set aside $2,540.00, which is 31.75% of your trading profit, leaving $5,460.00 as your real take-home. Your turnover of $28,000 is under the $60,000 GST threshold, so you do not need to register for GST yet, and your extra tax of $2,400.00 is under the $5,000 provisional tax threshold, so you are not yet a provisional taxpayer either.

When is online selling actually taxable?

The platform you sell on and the size of a single sale do not decide the answer; your purpose does. Clearing out your own used clothes, furniture, an old car or the surfboard you no longer use is a private sale, because you are turning your own belongings back into cash rather than running a money-making activity. That holds even for a large one-off total, such as selling everything before moving overseas. New Zealand has no general capital gains tax, so a one-off gain on a private asset you owned and used is usually outside the tax net entirely. The activity becomes taxable once you buy goods to resell, or make products to sell, with an intention to profit. That can be a steady side trade in sneakers, collectibles or clearance stock, or a craft hobby that has grown into regular sales at markets and online. Even a single deliberate buy-to-resell deal can be taxable if you bought the item intending to sell it at a profit, but in practice it is the ongoing pattern of trading that usually brings someone into the tax net. Calling it a hobby does not make regular, profit-driven trading tax-free.

GST and the $60,000 threshold

GST is a turnover test, not a profit test, and it runs on a rolling 12-month basis rather than resetting each tax year. As soon as your selling turnover, meaning total sales, not profit, passes $60,000 in any trailing 12 months, or you expect it to in the next 12 months, you must register for GST with Inland Revenue under the Goods and Services Tax Act 1985. Once registered, you charge 15% GST on your sales and file GST returns, but you can also claim GST back on your business costs. A low-margin reselling business can cross $60,000 of turnover much sooner than a similarly profitable but higher-margin one, so it pays to track your running sales total rather than assume you are safe just because your profit is modest.

Provisional tax and record keeping

In your first year of trading, your selling profit is still taxable, but you generally pay the tax as a lump sum after the year ends when you file your return. If that tax bill, your residual income tax, is more than $5,000, you become a provisional taxpayer for the following year and pay that year's tax in instalments rather than in one hit. Once your selling is a taxable activity, Inland Revenue requires you to keep records for 7 years, covering your sales, receipts for goods or materials bought to sell, platform and payment fees, and postage and packaging. New Zealand's digital platform information reporting rules require some platforms to report seller information to Inland Revenue, but they currently cover listed services, such as short-stay accommodation, ride-sharing and food delivery, not the sale of goods. A goods marketplace is not required to report your sales under these rules, but that does not make trading profit tax-free. Inland Revenue can still request information and pursue undeclared income, so the safest approach is to declare it if you are genuinely trading to make a profit.

What this calculator assumes

  • Your selling has passed the hobby vs business self-test and is a genuine taxable trading activity, not a private sale of your own used items.
  • The 2026/27 income tax brackets and the 1.75% ACC earner's levy, capped at $156,641 of combined liable earnings.
  • Turnover is GST-exclusive and represents total sales, not profit, for the GST threshold check.
  • It does not include a self-employed ACC work levy, KiwiSaver contributions, or student loan repayments, all of which may also apply.
  • Results are indicative and rounded for display; confirm your actual position with Inland Revenue or a tax agent.

Who this calculator is for

This is built for anyone in New Zealand buying, making or sourcing goods to sell online, including auction site and Facebook Marketplace sellers, small online stores, market stallholders who also list online, and hobby makers whose craft or collectible selling has grown into a regular trade. It is equally useful for someone wanting to check whether their selling counts as a private sale or a taxable business, and for an established seller who wants to know their set-aside rate and when the GST and provisional tax thresholds will bite. For a deeper walkthrough of the hobby versus business line, with more worked examples, see our Selling Online and Tax guide.

Related calculators

Official NZ sources

This calculator is built from primary New Zealand sources. Always confirm current figures against the official source for your situation:

Frequently asked questions

Do I have to pay tax on selling things online in New Zealand?

It depends on your purpose. Selling your own used personal items, such as clothes, furniture or a car you no longer need, is generally a private sale and is not taxable, whatever the platform or the amount. Buying goods to resell, or making items to sell, with the intention of making a profit is a taxable activity, and that profit must be declared to Inland Revenue as income.

What is the difference between a hobby and a taxable online selling business?

Inland Revenue looks at the whole picture rather than one single factor: whether you intended to make a profit, how regularly and in what volume you sell, whether you buy or hold stock specifically to resell, whether you advertise or operate in a business-like way, and the overall scale of the activity. No single factor is decisive, but the more your selling looks like a deliberate, organised effort to make money, the more likely it is a taxable business rather than a hobby or private sale.

How is my online selling profit taxed?

Trading profit from online selling is taxed like any other income, at your normal marginal income tax rates, not at a separate flat rate. If your selling sits on top of a salary or wage, the profit stacks on top of that income and is taxed at the rate that applies to your combined total, which can push part of it into a higher bracket than your main job alone would suggest.

Do I pay GST on online marketplace sales?

Only once you are registered for GST. You must register once your selling turnover, meaning total sales, not profit, passes $60,000 in any rolling 12-month period, under section 51 of the Goods and Services Tax Act 1985. Once registered, you must charge 15% GST on your sales and file GST returns, but you can also claim GST back on your business expenses. You can register voluntarily below the threshold if it suits your situation.

Do online marketplaces report my sales to Inland Revenue?

New Zealand's digital platform information reporting rules require certain platforms to report seller information to Inland Revenue, but they cover listed services, such as short-stay accommodation, ride-sharing and food delivery, not the sale of goods. So a goods marketplace is not currently required to report your goods sales under these specific rules. This does not make trading profit tax-free. Inland Revenue can still request information from platforms and businesses, and undeclared trading income remains taxable and can attract back taxes, interest and penalties if it is not reported.

Do I pay ACC levies on online selling income?

Usually yes, if the selling is a taxable activity. ACC's earner's levy of 1.75% for 2026/27 applies to your total liable income from all sources combined, up to a cap of $156,641. If you already have a main job where PAYE covers the levy on your salary, you can still owe additional earner's levy on your trading profit once you file, up to the combined cap.

When do I become a provisional taxpayer from online selling?

You become a provisional taxpayer for the following year once your residual income tax, the tax you owe after any amount already deducted at source, is more than $5,000 for a tax year. In your first year of trading you generally pay the tax as a lump sum when you file, but if that bill exceeds $5,000, you then pay the next year's tax in instalments during the year rather than in one hit afterwards.

What records do I need to keep as an online seller?

Once your selling is a taxable activity, Inland Revenue requires you to keep records that support your income and expenses for 7 years. Keep a record of your sales, receipts for goods or materials you bought to sell, platform and payment processing fees, postage and packaging costs, and any other costs of running the activity. Good records also help show which sales were genuine private sales of your own belongings and which were trading, if that line is ever unclear.