NZ GST Calculator

New Zealand GST is 15%. It applies to most goods and services. Some items are zero-rated (e.g. exported goods, certain financial services) and some are exempt (e.g. residential rent, financial services). See IRD GST guidance.

You must register when your taxable supplies exceed $60,000 in any 12-month period — looking back OR reasonably projected forward. Registration is required within 21 days of crossing the threshold. See IRD GST registration.

IRD excludes genuine one-off, non-recurring sales (like selling a piece of business equipment) from the $60,000 threshold test. The Registration check tab handles this — enter the one-off amount in the optional field.

Three options: monthly (mandatory if turnover > $24M), 2-monthly (default for most businesses), or 6-monthly (available if turnover ≤ $500,000). Pick based on cashflow and admin preference.

Invoice basis accounts for GST when you issue or receive an invoice. Payments basis accounts for GST when cash changes hands (available if turnover ≤ $2M). Hybrid: sales on invoice, purchases on payment.

The 28th of the month after the period ends, with two exceptions: a November period-end is due 15 January, and a March period-end is due 7 May. See IRD GST filing and paying.

Yes if you have significant GST on business purchases to claim back, your customers are GST-registered, or you export (zero-rated supplies still let you reclaim input GST). Note: you must stay registered for at least 2 years.