GST (New Zealand)
GST (Goods and Services Tax) is New Zealand's value-added tax — a broad-based consumption tax at a standard 15% applied to most goods and services, and one of the world's simplest and most comprehensive VAT systems (with very few exemptions). On imports, GST is collected by NZ Customs at the border on the customs value plus duty and freight/insurance, though registered businesses recover it as input GST.
New Zealand also applies GST to low-value imported goods and to remote (digital) services sold to consumers, requiring overseas suppliers to register and charge GST — an approach widely studied internationally. For companies importing into, selling in or operating in New Zealand, correctly handling GST on imports, on domestic supplies, and (for offshore sellers) on low-value goods and digital services is a core tax-compliance requirement handled through customs and ERP systems. New Zealand's clean, broad GST makes compliance relatively straightforward but comprehensive. Understanding NZ GST is essential to pricing and compliance in the market. It is central to how consumption is taxed in New Zealand.
New Zealand's GST is famously clean — a broad 15% on almost everything, including imports and even low-value goods and digital services from offshore sellers. That breadth makes it simple in principle but comprehensive in reach, so getting GST right on imports, sales and (for foreign sellers) low-value/digital supplies is core to compliance and pricing in New Zealand.
What is New Zealand's GST rate?
A standard 15% on most goods and services, with very few exemptions; import GST is collected at the border on customs value plus duty and freight.
Does GST apply to offshore sellers?
Yes — New Zealand requires overseas suppliers of low-value goods and digital/remote services to consumers to register and charge GST.