What is the NZ GST registration threshold?

You must register for GST if your taxable turnover was over NZ$60,000 in the past 12 months, or you expect it to exceed NZ$60,000 in the next 12 months. This has been the threshold since 2009.

Does the threshold count gross sales or profit?

It counts taxable turnover — the total value of your taxable supplies (sales), not profit. Exempt supplies such as residential rent and financial services are excluded from the figure.

Can I register voluntarily below NZ$60,000?

Yes. Many small businesses register voluntarily so they can claim GST on their purchases. Once registered you must charge GST, file returns, and stay registered for the required period.

When must I register after crossing the threshold?

You must register within 21 days of becoming liable — that is, when you first expect or know your turnover will exceed NZ$60,000 in a 12-month period. Register through myIR with Inland Revenue.

Are one-off capital sales included?

No. The threshold excludes the sale of capital assets and supplies made because you are ceasing the business, so a single large asset sale will not by itself force registration.

NZ GST Registration Threshold Checker

In New Zealand, GST (Goods and Services Tax) is a 15% tax on most supplies of goods and services. Registration becomes compulsory once your taxable turnover crosses NZ$60,000 in any 12-month window — looking either backward or forward. This checker tells you which side of that line your business sits on so you can register on time and avoid Inland Revenue penalties.

How it works

Inland Revenue (IRD) applies a forward-and-backward 12-month test:

Backward test — if your taxable turnover for the past 12 months exceeded NZ$60,000, you are already liable.
Forward test — if you reasonably expect turnover to exceed NZ$60,000 in the next 12 months, you are liable from that point.
The figure is taxable turnover (total taxable sales), not profit, and it excludes exempt supplies, capital-asset sales, and supplies made when winding up.
Below the threshold you may still register voluntarily to reclaim GST on purchases.

This tool simply compares your entered figure to the NZ$60,000 threshold for the test you choose.

Example

A consultant projects NZ$72,000 of fees over the next 12 months. That exceeds NZ$60,000 under the forward test, so registration is compulsory and they must register within 21 days. A side business with NZ$18,000 of sales is well under the threshold — registration is optional but may be worth it to claim input GST.

Notes

This is a screening tool, not tax advice. Special rules apply to non-residents, associated persons, and businesses making both taxable and exempt supplies. Confirm your position with IRD guidance or an accountant before registering or de-registering.