New Zealand VAT rate
New Zealand's single-rate value-added tax on the supply of goods and services, imposed by section 8 of the Goods and Services Tax Act 1985.
| Current value | 15 percent |
|---|---|
| In force from | 2010-10-01 |
| Official source | Inland Revenue (Te Tari Taake), 'Charging GST' — GST is charged at 15% on most taxable supplies; statutory basis Goods and Services Tax Act 1985 s 8, rate set to 15% by the Taxation (Budget Measures) Act 2010 s 12 with effect from 1 October 2010 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Single national rate of 15%. There is no sub-national sales tax in New Zealand — GST is the entire consumption-tax system, so this figure is complete, not a component. New Zealand's GST is deliberately the broadest-based VAT in the OECD: there is NO reduced rate and NO exemption for food, medicines, children's clothing, books or domestic energy, all of which are taxed at the full 15%. The exempt list is short and closed (GST Act 1985 s 14): most financial services, residential rental accommodation, the sale of certain fine metals, donated goods and services supplied by non-profit bodies, and certain residential property supplies. A separate zero-rated (0%) category (s 11, 11A, 11B) covers exported goods and services, going-concern sales, and land transactions between GST-registered persons — zero-rating preserves input-tax credits whereas exemption does not. Registration is compulsory above NZD 60,000 of taxable supplies in a 12-month period. Since 1 December 2019 GST applies to low-value imported goods, and since 1 October 2016 to remote (digital) services supplied by non-residents. Tax-inclusive extraction fraction is 3/23. Budget 2026 made no change to the GST rate. ACCESS QUIRK: ird.govt.nz serves some sections behind a JS shell and intermittently returns a 'Something went wrong' page to automated fetchers; retry or use a rendering browser.
Earlier values
| From | Value | Source |
|---|---|---|
| 1986-10-01 | 10 | Goods and Services Tax Act 1985 s 8 (as enacted) — GST intro |
| 1989-07-01 | 12.5 | Goods and Services Tax Amendment Act 1989 — rate increased f |
Get it programmatically
curl https://ausref.dev/v1/nz/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/nz/vat/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/nz/vatOther New Zealand series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates