Country tax profile · 2026
New Zealand VAT / sales tax
How New Zealand taxes VAT / sales
New Zealand charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for New Zealand and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How New Zealand's VAT / sales tax compares
New Zealand's VAT / sales tax of 15% is the 94th highest of the 196 countries we track, against a global average of 14.1% and a Oceania average of 11.7%.
Countries with a similar VAT / sales tax
Equatorial Guinea (15%) · Eswatini (15%) · Gambia (15%) · Jamaica (15%) · Lesotho (15%) · Sierra Leone (15%)
Who is a tax resident of New Zealand?
Permanent place of abode in New Zealand, or personally present more than 183 days in any 12-month period.
Related New Zealand taxes
Moving to New Zealand?
Get matched with a vetted New Zealand tax & immigration advisor who handles residency and the exit from your current country.
See advisors →New Zealand VAT / sales tax FAQ
What is the VAT / sales tax rate in New Zealand?
New Zealand charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.