What is the NZ remote-services GST threshold?

NZ$60,000 in 12 months (past or expected)

How many residency indicators does IRD expect?

Two non-conflicting indicators (billing address, IP, bank/payment, SIM, landline, etc.)

Is a local tax representative mandatory?

Not generally for overseas remote-services GST registration

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Oceania · New Zealand

New Zealand: GST on digital services

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Supported (free threshold) · Local term: GST

Last verified: 2026-10-29

Overseas suppliers of remote services to New Zealand residents must register for NZ GST when NZ supplies exceed (or are expected to exceed) NZ$60,000 in 12 months. Standard rate 15%. Use two non-conflicting residency indicators. Remote-services-only non-residents usually file quarterly

Supported (free threshold)

NZD 60,000 offshore remote-services threshold

Spot a mistake in New Zealand’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (GST)

Free threshold?: Yes — NZD 60,000 offshore remote-services threshold
Amount / measure: NZD 60,000
NZ$60,000 of supplies of remote services to NZ residents in the last 12 months, or expected in the next 12 months (IRD)
Window: Last 12 months or expected next 12 months
Standard rate: 15.0%
Standard NZ GST 15% on taxable remote services to NZ residents (IRD)
Who must register: Overseas suppliers (and some operators of electronic marketplaces) of remote services to New Zealand residents above the NZ$60,000 threshold
Evidence of location: IRD: use two non-conflicting residency indicators — e.g. billing address plus IP/geolocation, bank/payment details, SIM country code, or fixed-landline location
Invoicing: Charge 15% GST on taxable remote services to NZ residents once registered; follow IRD non-resident supplier invoicing rules
Filing: Remote-services-only non-resident suppliers generally file GST returns quarterly. Payment in NZD
Effective: GST on remote services supplied to NZ residents
Authority: Inland Revenue (IRD)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels allows sales under a free threshold of NZD 60,000 (Last 12 months or expected next 12 months). Above that, destination tax and local registration apply.
Product class: Digital service
Support status: Supported (free threshold) — NZD 60,000 offshore remote-services threshold

How to register

Self-register online?: Yes — Overseas suppliers of remote services self-register with IRD for GST when the NZ$60,000 threshold is met or expected. No New Zealand fiscal representative required
Resident representative / fiscal agent: Not generally required for overseas remote-services GST registration (IRD)
Regime: IRD GST registration for overseas suppliers of remote services

Steps (in order)

Track remote-service supplies to NZ residents against NZ$60,000 — https://www.ird.govt.nz/gst/gst-for-overseas-businesses/supplying-remote-services-into-new-zealand
Register with IRD for GST on remote services when the threshold is met or expected
Charge 15% GST; keep two non-conflicting residency indicators; file returns (usually quarterly) and pay in NZD

Documents

Business details for IRD non-resident GST registration — Online identity and contact particulars; keep home-country incorporation evidence available

Official processing time: IRD online registration; Not published as a single official English service-level time as of 2026-10-29
Official fees: No IRD GST registration fee stated in the overseas remote-services guidance reviewed
Portal: https://www.ird.govt.nz/gst/gst-for-overseas-businesses/supplying-remote-services-into-new-zealand
Local bank account: Not required; pay IRD in NZD via published methods
Filing frequency: Usually quarterly for remote-services-only non-resident suppliers
Payment currency: NZD
Input VAT recovery: Primarily an output-GST regime for remote-services non-residents — confirm with IRD
Portal language: English
Penalties: Late registration, filing or payment attract IRD penalties and interest

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG New Zealand — Member firm
Deloitte New Zealand — Member firm
EY New Zealand — Member firm

Official sources

IRD — Supplying remote services into New Zealand
IRD — GST on remote services

Last verified: 2026-10-29.

FAQ

What is the NZ remote-services GST threshold?: NZ$60,000 in 12 months (past or expected)
How many residency indicators does IRD expect?: Two non-conflicting indicators (billing address, IP, bank/payment, SIM, landline, etc.)
Is a local tax representative mandatory?: Not generally for overseas remote-services GST registration
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice