- New Zealand GST is generally 15% and applies to most goods and services, including remote services and low-value imported goods from offshore sellers above NZD 60,000 in annual sales.
- Marketplace rules require electronic platforms to collect 15% GST on certain services like accommodation, ride-sharing, and food delivery.
- Financial services are usually exempt or zero-rated.
- Non-residents may register for GST to claim input tax refunds even if they do not make taxable supplies.
- Recent legislative updates include technical GST framework changes and clarification of GST treatment for managed fund fees.
Source: pwc.co.nz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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