GST Vehicle Purchase Calculator

GST on Vehicle Purchases in New Zealand

The GST treatment of a vehicle purchase depends on who you're buying from, whether you're GST-registered, and how much you'll use the vehicle for business. Getting it right can save thousands of dollars through input credits.

New Vehicle from a Dealer

A new vehicle purchased from a GST-registered dealer includes 15% GST in the price. If you're GST-registered and using the vehicle for your taxable activity, you can claim the GST as an input credit. On a $50,000 vehicle, that's $6,521.74 back on your next GST return. If the vehicle is used partly for business and partly for personal use, you apportion the claim based on the business-use percentage.

Used Vehicle from a Private Seller

When buying a used vehicle from a private (non-GST-registered) seller, the seller doesn't charge GST. However, if you're GST-registered, you can claim a second-hand goods input credit under section 3A of the GST Act. The deemed GST content is calculated using the 3/23 fraction on the purchase price. See our Second-Hand Goods Calculator for this calculation.

For the full suite of GST tools, visit the GST.co.nz homepage. For import costs including customs duty, use our GST on Imports Calculator. For 200+ other NZ calculators, visit Calculate.co.nz.

Last updated: April 2026 | Rates current for the 2026/27 tax year