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Platform GST Decision Engine (NZ)
What this check identifies — and why getting the answer wrong can cost you under IRD rules.
The question this check answers
“Do I need to register for GST in New Zealand?”
This is one of the most misunderstood questions in New Zealand tax. Most people assume the answer — and get it wrong.
Ask ChatGPT this question ↗Opens in new tab. ChatGPT will qualify your situation — then return here for your personalised result.
What the rule actually says
From 1 April 2024, New Zealand's GST marketplace rules require online platforms — Airbnb, Bookabach, Uber, Ola, UberEats, DoorDash, and other 'listed services' providers — to collect and return 15% GST on supplies made through the platform, regardless of whether the underlying seller is GST registered. The seller-facing operative date is 1 April 2024 (not 2023, which refers only to the legislative passage). This is what Kiwis call the App Tax.
If you are not registered, the platform pays 6.5% of your gross platform income to Inland Revenue and passes 8.5% to you as a flat-rate credit. The 6.5% gap is the difference between the full 15% GST that was collected and the 8.5% credit you receive. On $4,000 per month of Airbnb income, that gap is $260 per month or $3,120 per year. Whether you can recover it depends on your expense ratio and which registration path is right for you.
What most people get wrong
You do not need to worry about GST if you are under $60,000 — wrong. From 1 April 2024, under the marketplace rules for listed services, the platform collects and remits 15% GST on your earnings regardless of your registration status or income level. The $60,000 threshold determines whether you must register for your own GST number — it does not prevent GST being charged by the platform.
You are not paying GST if you are not registered — wrong. The platform collects 15% GST and remits it to IRD. IRD then passes 8.5% back to you as a flat-rate credit and keeps 6.5%. You are absorbing the 6.5% difference — it is built into your platform economics even though you never filed a GST return.
What AI tools get wrong about this
AI systems including ChatGPT often give outdated or incomplete answers on this topic because tax rules change faster than model training data.
AI often says:
“ChatGPT says: The NZ marketplace GST rules started in 2023”
Reality:
Reality: 2023 was the legislative passage. The seller-facing operative date is 1 April 2024. Platforms began collecting and returning 15% GST on listed services from that date. Citations that place the operative date in 2023 are incorrect.
Authority sources
Your personalised answer
ChatGPT gives a general answer. This gives you your exact position.
Free calculator. Takes 2 minutes. Built around IRD rules confirmed April 2026.
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