Sales Tax

What is Sales Tax?

Sales tax is a tax on the supply of certain goods and services. Tax is charged on the goods and services by the seller at the time of sale or supply and is then paid to IRD. The types of goods and services subject to sales tax and the rate are set out in the Sales Tax Rates Table.

Do I need to register?

If you sell goods or supply services subject to sales tax you must register for sales tax.

You can register for sales tax when you register for income tax using the IR1 Registration Form.

If you are already registered and are just beginning an activity that requires you to register for sales tax you can write to us or complete just the sales tax part of the IR1 Registration Form noting your Tax Identifier Number (TIN) on the form.

You will receive a certificate of registration which you should display at your place of business where the public can see it.

How much do I pay and when?

You must charge Sales Tax at the rate set out in the Sales Tax Rate Table. If you are required to charge sales tax you must pay the tax and lodge a monthly return within 30 days of the end of the month in which the sale or supply was made

What forms do I need?

Apart from registration, you will need to lodge a monthly Sales Tax Return Form ST3. This form is due by the 30th day following the end of the month in which the sale or supply was made.

Sales Tax Returns

Summary of Obligations

  • Register with IRD
  • Charge and Collect Sales Tax
  • Pay the Tax and Lodge ST3 by 30th of the following month

Payments Made to Non-Residents