Charging GST

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col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/situations/i-am-going-overseas" aria-label="I am going overseas"> <span>I am going overseas</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te haere ahau ki tāwāhi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/situations/i-received-an-income-tax-assessment" aria-label="I received an income tax assessment"> <span>I received an income tax assessment</span> <span class="tereo" aria-hidden="true" lang="mi">I whiwhi i ahau tētahi aromatawai tāke moni whiwhi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/situations/unable-to-pay-my-tax-debt" aria-label="I'm struggling to file and pay my tax"> <span>I'm struggling to file and pay my tax</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240508194009/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="1"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Business and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pakihi me ngā whakahaere</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-1" data-index="1"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Popular pages</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/covid-19" aria-label="Covid-19 Businesses and organisations"> <span>Covid-19 Businesses and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">KOWHEORI-19 Ngā pakihi me ngā whakahaere</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4" aria-label="File a companies income tax return - IR4"> <span>File a companies income tax return - IR4</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/not-for-profits-and-charities" aria-label="Not-for-profits and charities"> <span>Not-for-profits and charities</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages/work-out-paye-deductions-from-salary-or-wages" aria-label="PAYE calculator to work out salary and wage deductions"> <span>PAYE calculator to work out salary and wage deductions</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> </section> <div class="more-link-border"> <a href="/web/20240508194009/https://www.ird.govt.nz/business-and-organisations" class="more-link" aria-label="More business and organisations">More business and organisations <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Income tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income" aria-label="Types of business income"> <span>Types of business income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā momo moni whiwhi pakihi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses" aria-label="Tax rates for businesses"> <span>Tax rates for businesses</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pāpātanga tāke mō te pakihi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates" aria-label="Balance dates"> <span>Balance dates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rā mutunga tau pūtea</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>GST</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke hokohoko (GST)</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst" aria-label="Charging GST"> <span>Charging GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te uta i te tāke hokohoko</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/gst/claiming-gst" aria-label="Claiming GST"> <span>Claiming GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te kerēme tāke hokohoko</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Employing staff </span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku mahi ki ngā kaimahi</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/employing-staff/register-as-an-employer" aria-label="Register as an employer"> <span>Register as an employer</span> <span class="tereo" aria-hidden="true" lang="mi">Te rēhita hei kaituku mahi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/employing-staff/paying-staff" aria-label="Paying staff"> <span>Paying staff</span> <span class="tereo" aria-hidden="true" lang="mi">Utu kaimahi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/employing-staff/payday-filing" aria-label="Payday filing"> <span>Payday filing</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāpaetanga rā utu</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/employing-staff/deductions-from-income" aria-label="Deductions from income"> <span>Deductions from income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tangohanga mai i ngā moni whiwhi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" aria-label="KiwiSaver for employers"> <span>KiwiSaver for employers</span> <span class="tereo" aria-hidden="true" lang="mi">Te KiwiSaver mō ngā kaituku mahi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>International</span> <span class="tereo" aria-hidden="true" lang="mi">Tāwāhi</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/international-tax/business" aria-label="International tax for business"> <span>International tax for business</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke aowhānui mō ngā pakihi</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/situations/i-am-starting-a-new-business" aria-label="I am starting a new business"> <span>I am starting a new business</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tīmata au i tētahi pakihi hou</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/situations/i-am-going-to-employ-someone" aria-label="I am going to employ someone"> <span>I am going to employ someone</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tuku mahi ahau ki tētahi tangata</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/situations/my-business-is-making-a-loss" aria-label="My business is making a loss"> <span>My business is making a loss</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te hapa taku pakihi</span> </a> </section> <div class="more-link-border"> <a href="/web/20240508194009/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="2"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Intermediaries and others</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga me ētahi atu</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-2" data-index="2"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary" aria-label="Becoming an intermediary"> <span>Becoming an intermediary</span> <span class="tereo" aria-hidden="true" lang="mi">Te tū hei takawaenga</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act" aria-label="Getting authority to act"> <span>Getting authority to act</span> <span class="tereo" aria-hidden="true" lang="mi">Te whiwhi whakamanatanga</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders" aria-label="Executive office holders"> <span>Executive office holders</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaipupuri tūnga whakahaere</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts" aria-label="Linking client accounts"> <span>Linking client accounts</span> <span class="tereo" aria-hidden="true" lang="mi">Te honohono pūkete kiritaki</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person" aria-label="Nominated person"> <span>Nominated person</span> <span class="tereo" aria-hidden="true" lang="mi">Te tangata kua whakaingoatia</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/topics/intermediaries/tax-pooling" aria-label="Tax pooling"> <span>Tax pooling</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakarōpū tāke</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/topics/intermediaries/gateway-services" aria-label="Gateway services"> <span>Gateway services</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240508194009/https://www.ird.govt.nz/intermediaries-and-others" class="more-link" aria-label="More intermediaries and others">More intermediaries and others <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers" aria-label="Agents answers"> <span>Agents answers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā Whakautu Māngai</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status" aria-label="Tax agent status"> <span>Tax agent status</span> <span class="tereo" aria-hidden="true" lang="mi">Te tūnga māngai tāke</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements" aria-label="Extension of time arrangements"> <span>Extension of time arrangements</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakaroa i ngā whakaritenga wā</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups" aria-label="Managing consolidated groups"> <span>Managing consolidated groups</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere rōpū tōpū</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents" aria-label="Income tax for individual clients of tax agents"> <span>Income tax for individual clients of tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga</span> </a> <a href="https://web.archive.org/web/20240508194009/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&numberOfResults=25&f:@computedz95xrole=[Tax%20agents]" aria-label="News updates for tax agents"> <span>News updates for tax agents</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/tax-agents" class="more-link" aria-label="More tax agents">More tax agents <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Digital service providers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaiwhakarato ratonga matihiko</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/getting-started-guide" aria-label="Getting started guide"> <span>Getting started guide</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/about-the-developer-portal" aria-label="About the developer portal"> <span>About the developer portal</span> <span class="tereo" aria-hidden="true" lang="mi">Mō te tomokanga kaiwhakawhanake</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture" aria-label="Gateway services architecture"> <span>Gateway services architecture</span> <span class="tereo" aria-hidden="true" lang="mi">Te hanganga ratonga tomokanga</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/digital-service-providers/services-catalogue" aria-label="Services catalogue"> <span>Services catalogue</span> <span class="tereo" aria-hidden="true" lang="mi">Te putumōhio ratonga</span> </a> </section> <div class="more-link-border"> <a href="/web/20240508194009/https://www.ird.govt.nz/digital-service-providers" class="more-link" aria-label="More digital service providers">More digital service providers <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Roles</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tūranga</span> </div> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/tax-agents" aria-label="Tax agents"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/bookkeepers" aria-label="Bookkeepers"> <span>Bookkeepers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaikaute</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/paye-intermediaries" aria-label="PAYE intermediaries"> <span>PAYE intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga PAYE</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/payroll-bureaus" aria-label="Payroll bureaus"> <span>Payroll bureaus</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tari ripanga utu kaimahi</span> </a> <a href="/web/20240508194009/https://www.ird.govt.nz/roles/other-representatives" aria-label="Other representatives"> <span>Other representatives</span> <span class="tereo" aria-hidden="true" lang="mi">Ētahi atu māngai</span> </a> </section> </div> </div> </div> </div> </div> </div> </nav> 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id="search-history"></div> </div> </div> </div> </div> </div> </div>  <div class="component BetaBanner"> <div class="component-content"> </div> </div>  <div id="search-interface"> <div class="CoveoAnalytics" data-anonymous="true" data-auto-push-to-gtm-data-layer="true"></div> </div> <div id="main-content-wrapper"> <div class="rebase rebase--content">  <div class="component row-splitter"> <div class=" title-in-desktop container-fluid"> <div class="row"> <div class="banner-hero banner--no-desktop-img banner--no-mobile-img " style=""> <div class="banner-hero__container"> <h1 class="divider"> <span aria-hidden="true" lang="mi">Te uta i te tāke hokohoko</span> Charging GST </h1> </div> </div> </div> </div> </div> <div id="content" style="min-height: 155px;" tabindex="-1"> <div class="container"> <div class="component container"> <div class="component-content"> <div class="row component column-splitter"> <div class="col-md-3"> <div class="component row-splitter"> <div 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title="Charging GST" href="/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst" class="menu-title"> Charging GST </a> <ul class="list-unstyled"> <li class="rel-level2 "> <a title="GST on property transactions" href="/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/gst-on-property-transactions"> GST on property transactions </a> </li> <li class="rel-level2 "> <a title="Zero-rated supplies" href="/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/zero-rated-supplies"> Zero-rated supplies </a> </li> <li class="rel-level2 "> <a title="Exempt supplies" href="/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/exempt-supplies"> Exempt supplies </a> </li> <li class="rel-level2 "> <a title="Special supplies" href="/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/special-supplies"> Special supplies </a> </li> <li class="rel-level2 "> <a title="GST and koha" href="/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/gst-and-koha"> GST and koha </a> </li> </ul> </li> <li class="rel-level1 "> <a title="Taxable supply information for GST" href="/web/20240508194009/https://www.ird.govt.nz/gst/tax-invoices-for-gst" class="menu-title"> Taxable supply information for GST </a> </li> <li class="rel-level1 "> <a title="Claiming GST" href="/web/20240508194009/https://www.ird.govt.nz/gst/claiming-gst" class="menu-title"> Claiming GST </a> </li> <li class="rel-level1 "> <a title="GST adjustments for business, private and exempt use" href="/web/20240508194009/https://www.ird.govt.nz/gst/gst-adjustments" class="menu-title"> GST adjustments for business, private and exempt use </a> </li> <li class="rel-level1 "> <a title="Filing and paying GST and refunds - GH" href="/web/20240508194009/https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds" class="menu-title"> Filing and paying GST and refunds - GH </a> </li> <li class="rel-level1 "> <a title="Changing your filing frequency or accounting basis" href="/web/20240508194009/https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis" class="menu-title"> Changing your filing frequency or accounting basis </a> </li> <li class="rel-level1 "> <a title="GST for overseas business" href="/web/20240508194009/https://www.ird.govt.nz/gst/gst-for-overseas-businesses" class="menu-title"> GST for overseas business </a> </li> <li class="rel-level1 "> <a title="GST groups" href="/web/20240508194009/https://www.ird.govt.nz/gst/gst-groups" class="menu-title"> GST groups </a> </li> <li class="rel-level1 "> <a title="GST cancellation" href="/web/20240508194009/https://www.ird.govt.nz/gst/gst-cancellation" class="menu-title"> GST cancellation </a> </li> </ul> </nav> </div> </div> </div>  </div> </div> <div class="container-fluid"> <div class="row">  <div id="ir-key-date-summary" class="ir-key-date-summary"> <h4>GST Dates</h4> <ul class="ir-key-date-list"> <li> <a href="/web/20240508194009/https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis"> <div class="ir-key-date"> <span class="month">MAY</span> <span class="date">28</span> </div> <div class="ir-key-date-desc">Your GST return and payment is due for the taxable period ending 30 April.</div> </a> </li> <li> <a href="/web/20240508194009/https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis"> <div class="ir-key-date"> <span class="month">JUN</span> <span class="date">28</span> </div> <div class="ir-key-date-desc">Your GST return and payment is due for the taxable period ending 31 May.</div> </a> </li> <li> <a href="/web/20240508194009/https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis"> <div class="ir-key-date"> <span class="month">JUL</span> <span class="date">29</span> </div> <div class="ir-key-date-desc">Your GST return and payment is due for the taxable period ending 30 June.</div> </a> </li> </ul> <div class="ir-key-date-link-wrap"> <a href="/web/20240508194009/https://www.ird.govt.nz/index/key-dates#f:@irsccoresubject=[GST (goods and services tax)]" class="ir-key-date-link">All GST dates</a> </div> </div>  </div> </div> </div> </div> <div class="col-md-8 col-full-width content-padding"> <div class="component row-splitter"> <div class=" title-in-mobile container-fluid"> <div class="row"> </div> </div> </div> <div class="component container"> <div class="component-content"> </div> </div> <div class="component container no-padding" id="main-content"> <div class="component-content"> <div class="component container no-padding"> <div class="component-content"> <div class="component content"> <div class="component-content"> <div class="component container key-info"><div class="wrapper"><div class="row"><div class="col-xs-12 col-md-2 key-info-title key-info-what" tabindex="0">What</div><div class="col-xs-12 col-md-10 key-info-description field-keyinfo-summary" tabindex="0">If you have registered for GST and are making supplies to your customers.</div></div></div><div class="wrapper"><div class="row"><div class="col-xs-12 col-md-2 key-info-title key-info-when" tabindex="0">When</div><div class="col-xs-12 col-md-10 key-info-description field-keyinfo-when" tabindex="0">When you have to charge GST at 15%, when you have to charge GST at 0%, and when your supplies are exempt from GST.</div></div></div></div> </div> </div> <div class="component content"> <div class="component-content"> <div class="field-content"><p>If you're registered for GST, you'll need to charge GST at 15% on most <a href="/web/20240508194009/https://www.ird.govt.nz/api/glossary/item?id={07FA406A-D39C-4573-B445-274D0F443A3F}" class="ir-glossary-slider-link">taxable supplies</a> you make. This means you pay 15% of the price you charge for your goods and services to us. You can do this by either:</p> <ul> <li>adding GST to your prices (for example, $100 plus GST for a total of $115)</li> <li>taking GST off the price you receive (for example, $100 including GST, which is 3/23 of $100, or $13.04)</li> </ul> <p>If you add GST to your prices, you keep the price you charged. If your prices include GST, some of your price becomes GST which you have to pay to us. The GST your charge on your supplies is output tax.</p> <h2>When you do not charge GST</h2> <p>Some supplies you make might not have GST charged at 15%. These supplies might be:</p> <ul> <li>land sales</li> <li>zero-rated supplies</li> <li>exempt supplies</li> <li>special supplies.</li> </ul> <h3>Land sales</h3> <p>If you are buying or selling land our land sales and GST - IR730 will help you avoid costly mistakes with your GST. Only general information is included - you should talk to a tax advisor.  </p> <h3></h3></div> </div> </div> <div class="component container no-padding"> <div class="component-content"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> <div class="component"> <div class="download__wrapper col-xs-12 col-md-12 no-padding"> <a class="download rebase-btn " href="/web/20240508194009/https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir700---ir799/ir730/ir730-2015.pdf?modified=20240402204434&modified=20240402204434" rel="'noopener" noreferrer' target="_blank" title=""> <span class="download__info"> <i class="download__icon--pdf far fa-file-pdf"></i> <span class="download__info-text"> <span class="download__title"> Land sales and GST </span> <span class="download__description">IR730 2015</span> <small class="download__file-info">(PDF 72KB)</small> </span> </span> <span class="download__action"> <span class="download__action-label"> Download guide </span> <i class="download__icon--download far fa-arrow-to-bottom"></i> </span> </a> </div> </div> <div class="component"> <div class=" col-xs-12 col-md-12 no-padding"> <a class="download rebase-btn " href="/web/20240508194009/https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir500---ir599/ir546/ir546-december-2023.pdf?modified=20231205202225&modified=20231205202225" rel="'noopener" noreferrer' target="_blank" title=""> <span class="download__info"> <i class="download__icon--pdf far fa-file-pdf"></i> <span class="download__info-text"> <span class="download__title"> GST plus - Working out specific GST issues </span> <span class="download__description">IR546 Dec 2023</span> <small class="download__file-info">(PDF 260KB)</small> </span> </span> <span class="download__action"> <span class="download__action-label"> Download guide </span> <i 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fa-arrow-to-bottom"></i> </span> </a> <a class="download rebase-btn " href="/web/20240508194009/https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir500---ir599/ir546/ir546-2021.pdf?modified=20231205191250&modified=20231205191250" rel="'noopener" noreferrer' target="_blank" title=""> <span class="download__info"> <i class="download__icon--pdf far fa-file-pdf"></i> <span class="download__info-text"> <span class="download__title download__title--inline"> 2021 </span> <span class="download__description">IR546</span> <small class="download__file-info">(PDF 132KB)</small> </span> </span> <span class="download__action"> <span class="download__action-label"> Download guide </span> <i class="download__icon--download far fa-arrow-to-bottom"></i> </span> </a> </section> </div> </section> </div> </div> </div> <div class="container-fluid"> <div class="row"> <div class="component promo"> <div class="component-content"> <div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="container-fluid"> <div class="row"> <div class="component content child-list-wrap"> <div class="component-content"> <nav> <hr/> <div class="child-list-title">Pages in this section</div> <ul class="clearfix child-list-cta check-for-empty"><li> <a href="https://web.archive.org/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/gst-on-property-transactions" class="">GST on property transactions</a> <span class="sub">Do you need to pay GST when you're buying or selling a residential or commercial property?</span> </li><li> <a href="https://web.archive.org/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/zero-rated-supplies" class="topics">Zero-rated supplies</a> <span class="sub">Some taxable supplies are taxed at the rate of 0% instead of 15% in certain situations.</span> </li><li> <a href="https://web.archive.org/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/exempt-supplies" class="topics">Exempt supplies</a> <span class="sub">Goods and services which are not subject to GST and not included in your GST return.</span> </li><li> <a href="https://web.archive.org/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/special-supplies" class="topics">Special supplies</a> <span class="sub">Supplies that are different from the normal business sales or purchases.</span> </li><li> <a href="https://web.archive.org/web/20240508194009/https://www.ird.govt.nz/gst/charging-gst/gst-and-koha" class="topics">GST and koha</a> <span class="sub">If your koha is an unconditional gift you do not have to pay GST on it.</span> </li></ul></nav> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div>  <div class="component related-content"> </div>  <div class="container"> <div class="top u-flex-justify-space-between"> <div class="ir-print-date"> <button class="ir-print-btn" onclick="window.print()"> <i class="far fa-print"></i>Print </button> <div class="ir-latest-date"> 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