New Zealand VAT Rate 2026: 15% Standard Rate

How Much Is GST in New Zealand?

The standard GST (the local equivalent of VAT) rate in New Zealand is 15% in 2026, with no reduced rates. It applies to most goods and services sold in New Zealand. Standard VAT/GST rates worldwide range from around 5% to 27%.

How to calculate New Zealand GST

To add 15% GST to a net (tax-exclusive) price, multiply it by 1.15. To remove GST from a gross (tax-inclusive) price, divide it by 1.15.

• Add GST: NZD 100 net × 1.15 = NZD 115 gross (that is NZD 15 of GST)
• Remove GST: NZD 115 gross ÷ 1.15 = NZD 100 net (that is NZD 15 of GST)

Use the New Zealand GST calculator above for any amount, or compare New Zealand with every other country in our GST rates by country table.

Current VAT Rates

Historical VAT Rate Changes

• 2026: Current standard rate in force
• 2010: GST raised to 15%
• 1989: GST raised to 12.5%
• 1986: GST introduced at 10%

Economic Impact

VAT contributes approximately 20-30% to New Zealand's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the Asia-Pacific region.

Zero-Rated Items

The following items are zero-rated for VAT in New Zealand:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in New Zealand (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in New Zealand:

• No reduced rates apply in this country

New Zealand requires GST registration once turnover reaches NZD 60,000 in 12 months. Always confirm current thresholds and deadlines with Inland Revenue (IRD), as they are reviewed periodically.

VAT Registration

• Registration Threshold: NZD 60,000
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: 1, 2 or 6-monthly depending on turnover
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Not applicable (non-EU country)
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Special rules may apply

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in New Zealand?

The standard VAT rate in New Zealand is 15% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in New Zealand?

To add VAT: multiply the net amount by 15%. To remove VAT from a gross amount: divide by 1.15. Use our calculator above for instant results.

Who needs to register for VAT in New Zealand?

New Zealand requires GST registration once turnover reaches NZD 60,000 in 12 months.

Can I reclaim VAT in New Zealand?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.