• Goods & Services Tax
  

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GST Rates



1. On supplies in NZ 15.0% from 1/10/10 (12.5% prior to 1 October 2010)
2. Zero rated supplies (eg exports) 0%

Exemptions:

1. Financial Services
2. Domestic Rentals
3. Wages/Salaries and most Directors Fees

Registration threshold - $60,000 turnover pa

Filing frequency threshold - Turnover exceeding $500,000 pa: 1 or 2 monthly

Filing basis threshold - Turnover exceeding $2,000,000 pa. must use invoice basis

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