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 Threshold

GST Rate History

PeriodGST RateGST Fraction
1 October 2010 to present15%3/23
1 July 1989 to 30 September 201012.5%1/9
1 October 1986 to 30 June 198910%1/11

GST Registration

ItemDetail
Compulsory registrationTurnover exceeds $60,000 in any 12-month period (past or projected)
Voluntary registrationAvailable below $60,000 (useful to claim back GST on expenses)
De-registrationCan de-register if turnover drops below $60,000 (deemed supply rules apply)

GST Filing Frequencies

FrequencyEligibilityDue Date
MonthlyTurnover over $24 million, or voluntary28th of following month
Two-monthly (default)Most GST-registered businesses28th of month after period end
Six-monthlyTurnover under $500,00028th of month after period end

GST Due Dates 2026/27

Period (2-monthly)Filing and Payment Due
April - May 202628 June 2026
June - July 202628 August 2026
August - September 202628 October 2026
October - November 202615 January 2027
December 2026 - January 202728 February 2027
February - March 20277 May 2027

What's Taxable, Zero-Rated, and Exempt

CategoryRateExamples
Standard rated15%Most goods and services, restaurant meals, clothing, electronics, professional services
Zero-rated0%Exports, going concerns, land sales between registered persons, certain financial services (B2B)
ExemptN/AFinancial services (B2C), residential rent, donated goods and services, penalty interest

Key GST Calculations

CalculationFormulaExample ($100 excl GST)
Add GST to a pricePrice x 1.15$100 x 1.15 = $115.00
Remove GST from a GST-inclusive pricePrice / 1.15$115 / 1.15 = $100.00
Find the GST content of an inclusive pricePrice 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 16 October 2026). Figures are compiled from the official sources listed above and reviewed twice monthly.