Goods and Services Tax (GST) is a value added tax in New Zealand.
GST in New Zealand is designed to be a broad based system with few exemptions. Exceptions that do exist include rents collected on residential rental properties, donations, precious metals and financial services.
End-users pay this tax on all liable goods and services directly, in that the purchase price of goods and services includes GST.
The existing rate for GST effective from 1 October 2010 is 15%.