Reference

NZ GST Rates, Thresholds and Filing Dates

Last updated: April 2026

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 Threshold

GST 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

Calculate.co.nz is partnered with Interest.co.nz for New Zealand's highest quality calculators and financial analysis.

All calculators and tools are provided for educational and indicative purposes only and do not constitute financial advice.

Calculate.co.nz is proudly part of the Realtor.co.nz group, New Zealand's leading property transaction literacy platform, helping Kiwis understand the home buying and selling process from start to finish. Whether you're a first home buyer navigating your first property purchase, an investor evaluating your next acquisition, or a homeowner planning to sell, Realtor.co.nz provides clear, independent, and trustworthy guidance on every step of the New Zealand property transaction journey.

Calculate.co.nz is also partnered with Health Based Building and Premium Homes to promote informed choices that lead to better long-term outcomes for Kiwi households.

All content on this website, including calculators, tools, source code, and design, is protected under the Copyright Act 1994 (New Zealand). No part of this site may be reproduced, copied, distributed, stored, or used in any form without prior written permission from the owner.