# New Zealand GST Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/apac/new-zealand
Published: September 22, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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

- [1] [Inland Revenue — What GST is (15%)](https://www.ird.govt.nz/gst/what-gst-is)

- [2] [Inland Revenue — Registering for GST (NZD 60,000 threshold)](https://www.ird.govt.nz/gst/registering-for-gst)

- [3] [Inland Revenue — GST for overseas businesses (remote services and low-value imported goods)](https://www.ird.govt.nz/gst/gst-for-overseas-businesses/supplying-remote-services-into-new-zealand)

- [4] [Inland Revenue — GST filing frequency](https://www.ird.govt.nz/gst/registering-for-gst/which-gst-accounting-basis-and-filing-frequency-should-i-use)

- [5] [Inland Revenue — Exempt supplies (food is taxable; financial services and rent exempt)](https://www.ird.govt.nz/gst/charging-gst/exempt-supplies)

- [6] [Inland Revenue — Claiming GST](https://www.ird.govt.nz/gst/claiming-gst)

- [7] [Inland Revenue — Disputes process](https://www.ird.govt.nz/managing-my-tax/disputes)

Verified July 2026 against Inland Revenue guidance.

#### Frequently asked questions

### What is the New Zealand GST rate in 2026?

A flat 15% on most goods and services, with very few exemptions.

### What is the New Zealand GST registration threshold?

NZD 60,000 in taxable turnover over any 12-month period, including offshore suppliers of remote services.

### Is SaaS taxable in New Zealand?

Yes. SaaS and remote digital services supplied to New Zealand consumers are taxable at 15%.

### Do offshore sellers register for New Zealand GST?

Yes. Offshore suppliers of remote and digital services must register under the remote-services regime once they exceed NZD 60,000.

### When are New Zealand GST returns due?

Monthly, two-monthly, or six-monthly depending on turnover and the option chosen, filed through myIR.

### What is the penalty for late New Zealand GST?

NZD 50 (payments basis) or NZD 250 (invoice/hybrid basis) for late filing, plus 1% and 4% late-payment penalties and interest.