New Zealand GST rates in 2026
| Standard | 15% |
|---|
- New Zealand has a single 15% rate. Exports and some supplies are zero-rated, and financial services and residential rent are exempt.
- You must register for GST once your turnover passes, or is expected to pass, NZ$60,000 in 12 months.
- To find the GST in a GST-inclusive price, multiply it by 3 and divide by 23. A NZ$115 price includes NZ$15 GST.
- GST returns can be filed monthly, two-monthly or six-monthly; six-monthly filing is only for businesses with turnover under NZ$500,000.
- Since April 2023, "tax invoices" have been replaced by more flexible taxable supply information, which can be held in your business records.
- Overseas sellers collect GST on low-value goods of NZ$1,000 or less sold to New Zealand consumers.
How to calculate GST in New Zealand
To add tax, multiply the price before tax by 15% and add it on. To find the price before tax inside a total, divide the total by 1.15. Taking 15% off the total gives the wrong answer, because the tax was charged on the smaller pre-tax price.
Tax = Price × 15 ÷ 100 Price before tax = Total ÷ 1.15
| Price before tax | $250.00 |
|---|---|
| GST at 15% | $37.50 |
| Total | $287.50 |
| A total of $575.00 includes tax of | $75.00 |
| …so the price before tax was | $500.00 |
New Zealand GST on common amounts
At 15%, this is the tax and the total on everyday prices.
| Price before tax | Tax | Total |
|---|---|---|
| $10.00 | $1.50 | $11.50 |
| $20.00 | $3.00 | $23.00 |
| $50.00 | $7.50 | $57.50 |
| $100.00 | $15.00 | $115.00 |
| $250.00 | $37.50 | $287.50 |
| $500.00 | $75.00 | $575.00 |
| $1,000.00 | $150.00 | $1,150.00 |
| $5,000.00 | $750.00 | $5,750.00 |
One GST rate in New Zealand
New Zealand applies a single 15% rate to most goods and services, with some supplies taxed at 0% or exempt.
GST on your invoices
A GST invoice usually shows your GST registration number, the net price, the GST rate and amount for each line, and the gross total. Business customers use it to reclaim the GST they paid. Our invoice generator adds the tax line for you.
Frequently asked questions
What is the GST rate in New Zealand?
The standard rate is 15%.
How do I calculate GST in New Zealand?
Multiply the price before tax by 15%. On $100.00, the tax is $15.00 and the total is $115.00.
How do I remove GST from a total in New Zealand?
Divide the total by 1.15. On $115.00, that gives $100.00 before tax. Do not take 15% off the total: that gives $97.75, which is wrong.
Do I have to charge GST in New Zealand?
Businesses registered for GST in New Zealand charge it on taxable sales. Registration thresholds, exemptions and rules for cross-border sales are set by New Zealand's tax authority, so check them before you invoice.