Introduced: 1986
Standard Rate: 15%
Authority: Inland Revenue (IRD)

New Zealand’s GST system is one of the most comprehensive.

Key Points for Travel Businesses

• All domestic services including tours, hotels, and transport attract GST.

• Since 2019, non-resident suppliers of remote services (including OTAs and booking platforms) must register if turnover exceeds NZD 60,000 annually.

• Digital platforms supplying accommodation must apply GST in many cases.

Refund Rights

Foreign businesses generally cannot reclaim GST.
However, inbound tour operators may zero-rate certain services supplied to overseas travel agents if:

• The service is supplied to a non-resident, and

• The recipient is outside NZ at the time of supply.

Correct structuring is essential to avoid double taxation.

Antravia helps: tour operators apply zero-rating correctly and avoid GST leakage.

Not sure where to start? Antravia free Consultation

Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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