GST Registration in NZ — 15% & $60,000 Threshold (2026)
About this article
Sourced from New Zealand Acts of Parliament (legislation.govt.nz), regulations, and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
GST (Goods and Services Tax) is New Zealand's broad-based consumption tax, charged at a flat 15% on most goods and services. Under section 51 of the Goods and Services Tax Act 1985, you must register for GST once your turnover from a taxable activity exceeds $60,000 in any 12-month period (and you can register voluntarily below that).
Once registered, you add GST to your prices, can claim back the GST on your business purchases (input tax), and file GST returns (monthly, two-monthly or six-monthly) through myIR. Registering late, or not registering when you cross the threshold, can leave you owing GST you never collected — so watch your rolling 12-month turnover.
When does it apply?
- You run a business, are self-employed, or do contracting/gig work.
- Your turnover is near or above $60,000 in a 12-month window.
- You want to claim GST back on business costs.
What to do about GST registration
- Track your rolling 12-month turnover and register when you near $60,000.
- Register in myIR and choose a filing frequency.
- Keep tax invoices so you can claim input tax.
- File and pay returns on time to avoid penalties.
What should you NOT do?
- Don't ignore the threshold — you can be liable for GST you didn't charge.
- Don't claim GST on non-business or exempt items.
- Don't miss filing dates — late filing draws penalties and interest.
About Tax Rights in New Zealand
New Zealand tax is administered by Inland Revenue (IRD) under the Income Tax Act 2007 and the Tax Administration Act 1994, with GST under the Goods and Services Tax Act 1985. There is no tax-free threshold — income is taxed from the first dollar across progressive brackets, with PAYE deducted by your employer. GST is a flat 15%. You can dispute an assessment you disagree with, and there are targeted credits like Working for Families and the Independent Earner Tax Credit.
Tax year: 1 April – 31 March. IRD: 0800 775 247; manage everything in myIR.
Common Questions
What is the gst registration right in New Zealand?
GST (Goods and Services Tax) is New Zealand's broad-based consumption tax, charged at a flat 15% on most goods and services. Under section 51 of the Goods and Services Tax Act 1985, you must register for GST once your turnover from a taxable activity exceeds $60,000 in any 12-month period (and you can register voluntarily below that).Once registered, you add GST to your prices, can claim back the GST on your business purchases (input tax), and file GST returns (monthly, two-monthly or six-monthly) through myIR. Registering late, or not registering when you cross the threshold, can leave you ow...
When does it apply — gst registration?
You run a business, are self-employed, or do contracting/gig work.Your turnover is near or above $60,000 in a 12-month window.You want to claim GST back on business costs.
When do I have to register for GST in New Zealand?
Track your rolling 12-month turnover and register when you near $60,000.Register in myIR and choose a filing frequency.Keep tax invoices so you can claim input tax.File and pay returns on time to avoid penalties.
What should you NOT do — gst registration?
Don't ignore the threshold — you can be liable for GST you didn't charge.Don't claim GST on non-business or exempt items.Don't miss filing dates — late filing draws penalties and interest.