Goods & Services Tax

What is GST?

Goods and services tax (GST) is a tax on most goods and services in New Zealand, most imported goods, and certain imported services. GST is added to the price of taxable goods and services at a rate of 15%.

What are taxable goods and services?

• Goods include all types of personal and real property, except money.
• Services covers everything other than goods or money, eg TV repairs, doctor's services and gardening services.
• Taxable goods and services are part of the business or taxable activity. This means you supply or receive taxable goods and services for a consideration (money, compensation, reward) but not necessarily for profit. We refer to taxable goods and services as "taxable supplies".

Taxable goods and services don't include:

• Goods and services supplied by businesses that aren't registered for GST, and
• exempt supplies such as:
  • letting or renting a dwelling for use as a private home
  • interest you receive
  • donated goods and services sold by a non-profit body, and
  • certain financial services.

For more information on GST see the GST section of the IRD website.