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New Zealand: Domestic Corporate Taxation

Sales Taxes and Vat

Goods and services tax (GST) is a tax on most goods and services in New Zealand, most imported goods, and certain imported services. GST is added to the price of taxable goods and services at a rate of 15% (12.5% prior to October 1, 2010).

GST-exempt supplies include financial services, renting a residential dwelling, and the supply of fine metals (gold, silver and platinum), while zero-rated supplies include exported goods.

New Zealand levies excise duties on alcoholic beverages (such as wine, spirits and beer), tobacco products and fuel.



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