Reference
NZ GST Rates, Thresholds and Filing Dates
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15%
Standard GST Rate
$60,000
Registration Threshold
3/23
GST Fraction
New Zealand's Goods and Services Tax (GST) is a broad-based consumption tax charged at 15% on most goods and services. GST was introduced in 1986 at 10%, increased to 12.5% in 1989, and to the current 15% from 1 October 2010.
GST Calculator Reverse GST Calculator Registration ThresholdGST Rate History
| Period | GST Rate | GST Fraction |
|---|---|---|
| 1 October 2010 to present | 15% | 3/23 |
| 1 July 1989 to 30 September 2010 | 12.5% | 1/9 |
| 1 October 1986 to 30 June 1989 | 10% | 1/11 |
GST Registration
| Item | Detail |
|---|---|
| Compulsory registration | Turnover exceeds $60,000 in any 12-month period (past or projected) |
| Voluntary registration | Available below $60,000 (useful to claim back GST on expenses) |
| De-registration | Can de-register if turnover drops below $60,000 (deemed supply rules apply) |
GST Filing Frequencies
| Frequency | Eligibility | Due Date |
|---|---|---|
| Monthly | Turnover over $24 million, or voluntary | 28th of following month |
| Two-monthly (default) | Most GST-registered businesses | 28th of month after period end |
| Six-monthly | Turnover under $500,000 | 28th of month after period end |
GST Due Dates 2026/27
| Period (2-monthly) | Filing and Payment Due |
|---|---|
| April - May 2026 | 28 June 2026 |
| June - July 2026 | 28 August 2026 |
| August - September 2026 | 28 October 2026 |
| October - November 2026 | 15 January 2027 |
| December 2026 - January 2027 | 28 February 2027 |
| February - March 2027 | 7 May 2027 |
What's Taxable, Zero-Rated, and Exempt
| Category | Rate | Examples |
|---|---|---|
| Standard rated | 15% | Most goods and services, restaurant meals, clothing, electronics, professional services |
| Zero-rated | 0% | Exports, going concerns, land sales between registered persons, certain financial services (B2B) |
| Exempt | N/A | Financial services (B2C), residential rent, donated goods and services, penalty interest |
Key GST Calculations
| Calculation | Formula | Example ($100 excl GST) |
|---|---|---|
| Add GST to a price | Price x 1.15 | $100 x 1.15 = $115.00 |
| Remove GST from a GST-inclusive price | Price / 1.15 | $115 / 1.15 = $100.00 |
| Find the GST content of an inclusive price | Price x 3/23 | $115 x 3/23 = $15.00 |
Source: IRD - GST and IRD - GST filing dates
Cite this page
NZ GST Rate, Thresholds, Filing Dates and Calculations. Calculate.co.nz. https://www.calculate.co.nz/reference/nz-gst-rates.php (retrieved 31 August 2026).
Figures are compiled from the official sources listed above and reviewed twice monthly.