What is the NZ GST registration threshold?

You must register for GST when your taxable turnover exceeds NZ$60,000 in any 12-month period. You can also register voluntarily below this threshold.

What happens if I do not register for GST in time?

Inland Revenue can charge penalties and use-of-money interest on GST you should have collected but did not. You must register within 21 days of realising you will exceed the threshold.

Can I register for GST voluntarily?

Yes. Voluntary registration lets you claim back GST on business expenses even before you hit the $60,000 threshold. This is often worthwhile if you have significant startup costs.

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NZ GST Registration Calculator

Enter your expected monthly revenue to find out when you will hit the NZ$60,000 GST threshold and when you must register with Inland Revenue.

Calculate your GST registration date

Monthly revenue (NZD)

Business start date

This tool provides a guide only. For tax advice specific to your situation, consult a registered tax agent.

What is the NZ GST threshold?

In New Zealand, you must register for GST when your total taxable turnover exceeds NZ$60,000 in any 12-month period (rolling, not calendar year). This includes situations where you reasonably expect to exceed the threshold in the next 12 months.

Once you exceed the threshold you have 21 days to register with Inland Revenue. Failing to register on time results in penalties and use-of-money interest on GST you should have been collecting.

Mandatory vs voluntary registration

MANDATORY

Turnover exceeds NZ$60,000 in any 12 months
You expect to exceed $60,000 in the next 12 months
Must register within 21 days
Penalties apply for late registration

VOLUNTARY

Available at any turnover level
Claim GST refunds on startup costs
Makes invoicing simpler with B2B clients
Requires ongoing quarterly or monthly filing

What counts as taxable turnover?

Almost all goods and services sold in New Zealand are taxable at 15%. Exempt supplies include financial services, residential rent, and donated goods sold by non-profits. If you are unsure whether your revenue counts, an accountant can confirm quickly.

Frequently asked questions

Can I deregister for GST later?: Yes. If your taxable turnover drops below NZ$60,000 for 12 consecutive months you can apply to cancel your GST registration with Inland Revenue.
Does GST apply to exported goods?: Exports are zero-rated (0% GST), but you still need to be GST-registered to claim back GST on your New Zealand business expenses.
How often do I file GST returns?: Most small businesses file every two months. If your turnover is under NZ$500,000 you can choose six-monthly filing. Businesses with turnover over NZ$24 million file monthly.
What rate is NZ GST?: GST is charged at 15%. To find the GST component within a GST-inclusive price, multiply the total by 3 and divide by 23.

Need help with GST registration?

FreshFirms connects new NZ businesses with local accountants who specialise in GST setup, tax filing, and compliance for startups.

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