GST Registration in New Zealand 2026
If your taxable turnover is $60,000 or more in any 12-month period, you generally need to register for GST. Here is how the rule works.
Updated April 2026
If your business earns $60,000 or more in taxable turnover in any 12-month period, you must register for GST. Once registered, you charge 15% GST on taxable sales, claim back GST on business expenses, and file regular returns with IRD. Registration is done through myIR.
Do you need to register?
You must register for GST if your taxable turnover is at least $60,000 in any rolling 12-month period - looking back at the last 12 months or projecting forward over the next 12 months.
| Situation | Register? |
|---|---|
| Turnover was at least $60,000 in the last 12 months | Yes |
| You expect turnover to be at least $60,000 in the next 12 months | Yes |
| Turnover under $60,000 | Voluntary - your choice |
| Employment income only | No - wages are not a taxable supply |
| Residential rental income only | No - exempt from GST |
The $60,000 threshold is not based on your financial year. It is a rolling test - at the end of every month you should look back 12 months and check whether you have crossed it.
Example: Sarah is a freelance designer. In March 2026 she checks her last 12 months of invoices. Her total is $63,000. She must register even though her financial year is not over yet.
Important: If IRD finds you should have been registered earlier, they can backdate your registration and assess GST on past sales from that date - even if you never charged it to customers. Register on time.
Should you register voluntarily?
If your turnover is under $60,000, you can still register voluntarily. It can make sense if:
- Most of your clients are GST-registered businesses - they can claim back the GST you charge.
- You have significant GST-inclusive business expenses you want to claim back.
- You expect to cross the threshold soon and want to get set up early.
It may not make sense if your customers are mostly private individuals - adding 15% to your prices is a real cost increase for them because they cannot claim it back.
What counts toward the $60,000 threshold
| Counts | Does not count |
|---|---|
| Sales of goods and services | Wages and salary from employment |
| Zero-rated supplies, such as exports | Residential rental income |
| Short-stay accommodation income | Private asset sales, genuine one-offs |
| Contractor and freelance income | Exempt financial services income |
How to register - step by step
1. Log into myIR at ird.govt.nz.
2. Select "Register for a new tax type" from the I want to menu.
3. Select GST.
4. Enter your business details - name and structure, such as sole trader, company, or partnership.
5. Choose your filing frequency - monthly, two-monthly, or six-monthly.
6. Choose your accounting basis - payments or invoice.
7. Submit the registration.
Your GST number is your IRD number. There is no separate GST identifier.
Filing frequency - which to choose
| Frequency | Available to | Best for |
|---|---|---|
| Monthly | All businesses | High turnover or exporters wanting refunds quickly |
| Two-monthly | All businesses | Most small businesses - standard option |
| Six-monthly | Turnover under $500,000 | Very small businesses wanting less admin |
GST returns and payments are generally due on the 28th of the month following the end of your filing period. The exceptions are the period ending 31 March, which is due 7 May, and the period ending 30 November, which is due 15 January.
Accounting basis - payments vs invoice
| Basis | How it works | Available to |
|---|---|---|
| Payments, cash | GST accounted for when cash is received or paid | Turnover under $2 million |
| Invoice, accruals | GST accounted for when invoice is issued or received | All businesses |
Most small businesses use the payments basis because it is simpler and matches when money actually moves. Larger businesses often use the invoice basis.
FAQs
What is my GST number?
Your GST number is your IRD number. When you register for GST, your existing IRD number becomes active for GST purposes.
Can I charge GST before my registration is approved?
You should not charge GST unless you are registered or required to be registered. If you are close to the threshold, register early so your invoices are clean.
What if I miss the registration deadline?
IRD can backdate your registration and assess GST on sales you should have been collecting. You will owe the GST even if you never charged it to customers.
Can I cancel my GST registration?
Yes, if you no longer meet the registration rules. Be aware that deregistering may trigger GST on remaining business assets, so check before cancelling.
Do I charge GST on every sale?
Most taxable sales are 15%. Some supplies are zero-rated, such as some exports. Some supplies are exempt, such as long-term residential rent.
Work out your GST
Use the TaxPop GST Calculator to add GST, remove GST, and check GST-inclusive amounts.
General information only - not tax advice. Sources: IRD registering for GST and IRD filing and paying GST.