VAT rates in New Zealand (2026)

Last reviewed: 7 November 2026

In short: GST is 15% on most taxable supplies, with some supplies zero-rated. A business must register at NZD 60,000 of turnover. Inland Revenue administers GST. The rate on food was not confirmed.

RuleWhat applies
Standard VAT rateValue added taxA GST-registered business charges GST at 15% on most taxable supplies. [1]
Reduced VAT ratesValue added taxSome supplies are zero-rated (GST at 0%) where certain requirements are met, and some supplies are exempt from GST. [1]
VAT on foodValue added tax⚠ Not yet verified
VAT registration thresholdValue added taxAn entity carrying out a taxable activity must register if its turnover was at least NZD 60,000 in the last 12 months, or is expected to be at least NZD 60,000 in the next 12 months. Registration below that is optional. [2]
Tax authorityValue added taxInland Revenue (Te Tari Taake) administers GST and publishes the registration rules. [2]

Notes

  • No page read states a separate GST rate for food, so it is not confirmed here.

Sources

  1. Inland Revenue: Charging GST (consulted 7 November 2026) · all sources
  2. Inland Revenue: Registering for GST (consulted 7 November 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.