Does Your Business Need to Register GST In New Zealand?
Dec 16, 2025Goods and Services Tax (GST) is a 15% tax added to the price of most goods and services in New Zealand. If you run a business or sell goods and services here, GST might apply to you. Knowing whether you need to register is one of the first and most important tax decisions youâll make as a business owner.
1. The $60,000 Threshold Rule
In most cases, you must register for GST if you are carrying out a taxable activity and your annual turnover is $60,000 or more in the past 12 months, or you expect it to be $60,000 or more in the next 12 months.
2. Taxable Activity â What Does That Mean?
A taxable activity means regularly supplying goods or services for money. This can include selling products, consulting or freelance services, leasing property and running online services.
3. Mandatory Registration Even Under $60,000
If you already add GST to your prices, IRD expects you to be registered. Specific industries, including some online marketplaces, may have special rules.
4. Overseas and NonâResident Businesses
If New Zealand supplies exceed $60,000 in a 12-month period, overseas businesses may need to register and collect GST. Remote digital services, low-value imports and some marketplace activities can also trigger registration.
5. What Happens After You Register
- Charge GST on taxable sales
- Complete regular GST returns
- Pay net GST to IRD or claim eligible refunds
- Keep accurate GST records
Closing Thoughts
GST registration isnât optional once you meet the rules. If you are unsure, talk to an accountant early. At C&C Accounting Service, we help New Zealand businesses understand and meet their GST obligations.