GST Registration Threshold Checker

Enter your monthly turnover figures to check whether your business has breached (or is approaching) the $60,000 compulsory GST registration threshold.

Understanding the GST Registration Threshold

In New Zealand, GST registration becomes compulsory when your taxable activity exceeds $60,000 in turnover within any rolling 12-month period. This is not based on your financial year or the tax year. It's a continuous rolling assessment, so every month you should conceptually look back 12 months and check whether your total turnover in that window exceeds $60,000.

Forward-Looking Test

There's also a forward-looking test. If at any point you reasonably expect your turnover to exceed $60,000 in the next 12 months, you must register even if your historical turnover is below the threshold. This catches rapidly growing businesses and those with large one-off contracts that will push them over the threshold.

Voluntary Registration

If your turnover is below $60,000, you can still voluntarily register for GST. This is often beneficial if most of your customers are GST-registered businesses (they can claim input credits regardless), if you have significant GST-inclusive business expenses (registration lets you claim these back), or if being GST-registered adds credibility to your business. The trade-off is additional compliance: you must file regular GST returns and charge GST on all your taxable supplies.

What Counts as Turnover?

Turnover for GST purposes includes the total value of all taxable supplies made in the course of your taxable activity. It does not include GST-exempt supplies (financial services, residential rent), private or domestic transactions, or capital asset sales that aren't part of your regular business activity. Wages and salary from employment do not count, as employment is not a taxable activity under the GST Act.

For the full suite of GST tools, visit the GST.co.nz homepage. For 200+ other NZ calculators, visit Calculate.co.nz.