What is GST in New Zealand?

Goods and services tax (GST) is New Zealand's consumption tax. It is usually charged at a rate of 15% by GST-registered persons and is added to the price of most goods and services supplied in New Zealand, including most imported goods and services. This page covers the following topics. Work out if you are a non-resident for GST

What is the working Tariff document of New Zealand?

The Working Tariff Document of New Zealand sets out the tariff rates on imported goods. It is maintained by the New Zealand Customs Service. The Working Tariff Document — New Zealand Customs Service

Does a non-resident business need to register for GST?

A non-resident business carrying on a taxable activity and supplying goods or services in New Zealand, may need to register for GST. A non-resident business supplying remote services from outside New Zealand to a New Zealand resident customer may be required to register for, collect and return GST on these supplies.

How many types of GST registration are there in New Zealand?

There are 5 types of GST registration for non-resident businesses depending on the circumstances and extent of the activity undertaken in New Zealand. A non-resident business carrying on a taxable activity and supplying goods or services in New Zealand, may need to register for GST.

What is a preferential tariff in New Zealand?

Preferential duties are tariff rates that are lower than the normal New Zealand tariff rates. They apply to goods from countries that New Zealand has trade agreements with. Under various trade agreements, tariffs have been, or will be, phased out on goods from a range of countries, including:

Do I need to register for GST in New Zealand?

If you’re a non-resident business that sells low value goods such as clothing, cosmetics and electronic items to consumers in New Zealand, you may need to register for, collect and return GST. A low value good is a physical good valued at NZ$1,000 or less, excluding GST. Supplying low value imported goods