GST Registration Guide for NZ Businesses
When do you need to register for GST? How to register, file returns, and manage GST for your New Zealand business.
Published 15 February 2026
GST (Goods and Services Tax) is a consumption tax charged at 15% on most goods and services in New Zealand. If you run a business, understanding GST is essential.
When Must You Register?
You must register for GST if your taxable turnover in any 12-month period exceeds (or is likely to exceed) $60,000.
You can voluntarily register even below this threshold, which may be beneficial if you have significant GST expenses you want to claim back.
What is Taxable Turnover?
Taxable turnover includes all supplies of taxable goods and services. It does NOT include:
- GST-exempt supplies (e.g. certain financial services)
- Zero-rated supplies count toward the threshold
How to Register
Register for GST through myIR (IRD’s online portal) or by completing an IRD8 form. You’ll need your IRD number and business details. Registration takes effect from the date IRD confirms it.
GST Returns
Once registered, you must file GST returns and pay any GST owed. Filing periods are:
- Monthly: If your taxable turnover exceeds $24 million/year
- Two-monthly: Most businesses (default)
- Six-monthly: If turnover is under $500,000 and you prefer
Returns are due on the 28th of the month following the end of your return period.
How GST Works
GST is calculated on the “difference” method — you charge GST on sales and claim GST credits on purchases.
Example business with $100,000 revenue:
- GST collected on sales: $100,000 × 15% = $15,000
- GST paid on expenses: (say) $6,000
- GST to pay IRD: $15,000 − $6,000 = $9,000
Adding and Removing GST
- Adding GST (ex-GST to inc-GST): multiply by 1.15
- Removing GST (inc-GST to ex-GST): divide by 1.15
Use our GST Calculator to calculate instantly.