GST rate snapshot
GST in New Zealand
A single 15% GST on most supplies. Exports and some financial services are zero rated or exempt.
Snapshot effective on . Last checked .
| Standard rate | 15% |
|---|---|
| Zero-rated supplies | 0% |
| Currency | NZD |
Worked example
100.00 net plus 15% GST comes to $115.00.
A $100.00 gross price splits into $86.96 net and $13.04 GST.
Try the VAT calculatorHow to use the New Zealand rates
Use 15% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: New Zealand Inland Revenue: Charging GST. Check that source for the category and transaction date before you invoice or file.