NZ GST: $60,000 Threshold, Frequency and Due Dates
17 October 2026 · Guide · Not tax advice
Educational information only. Not tax, legal or financial advice. We are not Inland Revenue (IRD) or ACC and are not affiliated with them. Check ird.govt.nz and acc.co.nz, or ask a qualified tax agent. Last checked against official sources: October 17, 2026. Anything marked expected should be re-checked. Examples use made-up numbers.
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Short answer: The IRD says you must register for GST if you carry out a taxable activity and your turnover was at least $60,000 in the last 12 months, or you expect it to be at least $60,000 in the next 12 months. You must also register if you add GST to your prices.
Filing frequency (IRD)
| Frequency | Who is eligible |
|---|---|
| Monthly | Anyone (required above $24 million) |
| 2-monthly | Sales under $24 million |
| 6-monthly | Sales under $500,000 in any 12-month period |
| With a 31 March balance date, 2-monthly filers should file for periods ending in odd months (May, July, September, November, January, March) and 6-monthly filers for periods ending 30 September and 31 March. |
Due dates
- GST return and payment are due by the 28th of the month after the end of the period (e.g. period ending 31 May is due 28 June).
- Exceptions: period ending 31 March is due 7 May; period ending 30 November is due 15 January.
- Payment is due the same day as the return.
- You must file a return for every period, even if nil. No extension of time is available for GST returns.
- Late filing and payment penalties may apply.
Accounting basis
Payments basis (total sales $2 million or less), invoice basis (anyone), hybrid (rarely used by small businesses per the IRD). The IRD has an online tool to help you choose.
FAQ
Do I have to register just because I started a business? The IRD says no.
Can my accountant file? Yes via a nominated person or access to your myIR (IRD).
What we could not verify
- Whether voluntary registration is advisable for you (not covered).
- Backdating registration details beyond the IRD summary.
- Tax rates and brackets, Working for Families, KiwiSaver and other rules are not covered.
- Public holidays (including regional anniversary days) can move dates; we only applied the cases shown in the IRD calendar.
Sources (official)
- IRD, Registering for GST — official page (read October 17, 2026)
- IRD, Filing GST — official page (read October 17, 2026)
- IRD, Which GST accounting basis and filing frequency should I use? — official page (read October 17, 2026)