Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In New Zealand, the Goods and Services Tax (GST) applies to most sales of goods and services.
GST is charged at different rates depending on on the type of product or service. Some supplies are fully exempt, while others benefit from reduced or zero rates.
| Rate | Type | Examples of goods and services |
|---|---|---|
| 15% | Standard | All other taxable goods and services |
| 9% | Reduced | Long-term hotel accommodation (longer than 4 weeks) |
| 0% | Zero | Exports |
Last changed 2026-01-26