New Zealand VAT / Sales Tax
Detailed vat / sales tax rates and rules for New Zealand in 2026.
New Zealand's Goods and Services Tax (GST) is charged at a flat rate of 15% on most goods and services supplied in New Zealand, as well as on imported goods. The GST system is widely regarded as one of the cleanest and broadest in the world, with very few exemptions. Financial services are exempt (input-taxed), meaning no GST is charged but the supplier cannot claim input tax credits. Exported goods and services are zero-rated. Residential rental accommodation is an exempt supply. The GST system was introduced in 1986 at 10% and has been gradually increased to the current 15% rate since October 2010.
Standard Rate
15%
Registration Threshold
NZD 60,000 annual turnover
Reduced Rates
How New Zealand VAT / Sales Tax compares
New Zealand’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Oceania’s regional average of 7.1%.
