New Zealand — Goods and services tax (GST)
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New Zealand's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions. The Goods and services tax (GST) is administered by the Inland Revenue (http://www.ird.govt.nz) in Wellington.
New Zealand has a 9% reduced VAT rate on long term accomodation
New Zealand's consumption tax is called the Goods and services tax (GST), which was introduced in October 1986.
New Zealand GST rates for 2023
- Zero-rated, exempt and non-taxable
New Zealand GST return periods
Businesses in New Zealand that are required to collect tax from consumers must file regular tax returns with the Inland Revenue in Wellington. New Zealand's GST return periods are:
- One month
- Taxable turnover exceeds NZD24 million (optional for other registered persons)
- Two months
- Taxable turnover between NZD500,000 and NZD24 million)
- Six months
- Taxable turnover below NZD500,000
New Zealand GST registration number format
Businesses in New Zealand that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Inland Revenue, and will follow a certain format. The GST registration number format is Taxable persons use tax registration numbers (IRD number) for GST purposes in the format xx-xxx-xxx; effective from 2008, nine-digit numbers are issued to new GST-registered persons.
New Zealand Goods and services tax (GST) Thresholds
These are the revenue thresholds at which businesses in New Zealand are required to start collecting and remitting tax.
Recovery of GST by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In New Zealand, taxation of a non-established business is: Yes, since 1 April 2014
New Zealand VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the New Zealand VAT refund program, more info can be obtained from the Inland Revenue.
New Zealand Tax Sources & Citations
- EN: New Zealand Value Added Tax
- RU: НДС
- CN: 增值税
- New Zealand Inland Revenue (1)
- Ernst & Young global VAT tax study, New Zealand (updated 2023)
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