New Zealand GST Guide for 2026: Rates, Registration & Filing
GST in New Zealand is 15%, one of the world's broadest consumption taxes. Learn who must register at the NZ$60,000 threshold, how the rules treat remote and digital sales, and how to file returns on time.
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Key Takeaways
New Zealand's GST is a flat 15% on most goods and services — one of the broadest, simplest GST systems in the world, with very few exemptions. A business registers once taxable turnover reaches NZD 60,000 over the past or next 12 months; overseas suppliers of remote services (including software and digital content) register at the same threshold. Financial services and residential rent are exempt and exports are zero-rated; SaaS and remote digital services are taxable at 15%.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
New Zealand's Goods and Services Tax (GST) is a flat 15% on most goods and services — one of the broadest, simplest GST systems in the world, with very few exemptions. Inland Revenue (IRD) administers it.
Rate | Applies to |
|---|---|
Standard 15% | Most goods and services |
Zero 0% | Exports and certain land transactions |
Exempt | Financial services, residential rent |
Registration & nexus threshold
New Zealand uses a GST registration threshold rather than US-style economic nexus. A business must register once taxable turnover reaches NZD 60,000 over the past or next 12 months [2]. Overseas suppliers of remote services (including software and digital content) and sellers of low-value imported goods to New Zealand consumers register at the same NZD 60,000 threshold [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
GST returns are filed monthly, two-monthly, or six-monthly depending on turnover and the option chosen at registration, and are submitted electronically through myIR.
Exemptions
New Zealand's GST is deliberately broad with few exemptions. Financial services and residential rent are exempt, and exports are zero-rated. SaaS and remote digital services to NZ consumers are taxable at 15%.
Penalties
Late payment incurs an initial 1% penalty the day after the due date, a further 4% if unpaid after 7 days, plus use-of-money interest set periodically by IRD.
Sources
[2] Inland Revenue — Registering for GST (NZD 60,000 threshold)
[3] Inland Revenue — GST for overseas businesses (remote services and low-value imported goods)
[5] Inland Revenue — Exempt supplies (food is taxable; financial services and rent exempt)
Verified July 2026 against Inland Revenue guidance.
Frequently asked questions
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