ausref › VAT registration threshold

VAT registration threshold across 8 Australasian countries

Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.

CountryVAT registration thresholdIn force fromLast verifiedSource
Australia75000 AUD2007-07-012026-08-08A New Tax System (GST) Regulations 2019 (Federal Register of…
Fiji100000 FJD2012-01-012026-08-10Value Added Tax Act 1991 (Fiji), s.22, administered by the Fiji…
New Zealand60000 NZD2009-03-302026-08-08GST Act 1985 s 51(1)(a), official consolidation (legislation.govt.nz…
Papua New Guinea250000 PGK2012-01-012026-08-10Goods and Services Tax Act 2003 (No. 38 of 2003), s.43(1): a person…
Samoa130000 WST2015-11-052026-08-10Value Added Goods and Services Tax Act 2015 (No. 43; assent and…
Solomon Islandsno single figure — why2026-08-10REFUSAL — Solomon Islands has no VAT in force and therefore no VAT…
Tonga100000 TOP2005-03-042026-08-10Consumption Tax Act (Act 29 of 2003, Cap. 26.02, 2016 Revised…
Vanuatu4000000 VUV1998-08-012026-08-10Value Added Tax Act [CAP 247] (Act 12 of 1998, Consolidated Edition…

1 of these 8 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.

Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.