NZ GST Registration Threshold Calculator
Use this New Zealand GST registration checker to estimate whether your taxable activity may have reached or be expected to reach the standard GST registration threshold. It is a screening tool, not a registration application or tax advice.
NZ GST Registration Checker
New Zealand GST registration threshold
In New Zealand, an entity carrying out a taxable activity generally must register for GST if its taxable turnover was at least NZ$60,000 in the last 12 months or is expected to be at least NZ$60,000 in the next 12 months. Registration can also be required if GST is added to prices.
What this checker does
- Checks an entered turnover against the standard NZ$60,000 threshold.
- Explains the difference between a past-12-month and expected-next-12-month check.
- Links the result to official Inland Revenue guidance.
What it does not decide
This tool does not determine whether an activity is a taxable activity, calculate turnover exclusions, or submit a GST registration. Use the official rules for the facts of your situation.
Worked example: expected turnover tips the balance
A photographer in Christchurch had $52,000 of taxable turnover in the last 12 months. She has just signed several wedding contracts, so she reasonably expects $68,000 in the next 12 months.
Even though the past 12 months sit under the threshold, the expected-turnover test is met, so she must register for GST. If instead she expected only $55,000 ahead, registration would stay optional, though she could still register voluntarily to claim GST on her camera gear. For a fuller walkthrough, see the GST registration threshold guide.
What to do with your result
If your turnover is at or above $60,000, register with IRD within 21 days of becoming liable. If it is below, re-check every quarter, because a strong few months can push you over without you noticing. Keep your sales records by month so the 12-month test is easy to run.
Related GST tools
NZ GST Calculator · NZ GST formulas · What is GST in NZ? · GST Registration Threshold Guide
Official source
Inland Revenue: Registering for GST
How the NZ GST registration checker works
Enter actual taxable turnover for the last 12 months or turnover expected in the next 12 months. The tool compares the amount with the standard NZ$60,000 threshold.
Examples
| Turnover | Screening result |
|---|---|
| NZ$40,000 | Below the standard threshold |
| NZ$60,000 | At the standard threshold |
| NZ$85,000 | Above the standard threshold |
Frequently asked questions
Is NZ$60,000 the only registration rule?
No. The $60,000 test is the main one, but other circumstances can trigger registration, such as adding GST to your prices. Check current Inland Revenue guidance for your activity.
Does turnover mean profit?
No. Turnover is your gross taxable sales before GST, not your profit. A business can have $80,000 of turnover and $10,000 of profit, and the turnover figure is what counts.
Is the $60,000 measured with or without GST?
Without GST. The test looks at taxable supplies excluding GST, so $69,000 of GST-inclusive sales equals $60,000 of taxable turnover.
Can I register if my turnover is below $60,000?
Yes. Voluntary registration is allowed, and it lets you claim GST on business costs. Once registered you must charge GST and file returns.
