🏛 GST & Tax5 min

What GST & FBT rules apply to me?

GST rules aren't one-size-fits-all. Whether FBT applies to your vehicle, whether you need to register, and which filing frequency you can choose all depend on your specific situation. Answer seven questions below to see what's relevant to you and what to look into.

What's your business structure?
Are you registered for GST?
Do you have employees (or are you a shareholder-employee of your company)?
Do you use a vehicle for the business?
Buying/selling commercial property or land for the business?
Do you sell goods/services to overseas customers?
Answer the questions above to see what applies to you.

General information only — not tax advice. This tool flags which rules are likely relevant to your situation based on your answers; it does not assess your actual tax position, calculate any amount, or tell you what you can definitively claim. Tax outcomes depend on details this tool doesn't capture. Always confirm with a chartered accountant or registered tax agent, and check current rules at ird.govt.nz. Rules and thresholds verified May 2026 and may change.

The FBT rule most sole traders get wrong

Sole traders and partners do NOT pay Fringe Benefit Tax on their own vehicle.FBT only applies when a company or employer makes a vehicle available to an employee or shareholder-employee. If you're a sole trader driving your own van, you don't file an FBT return. You keep a logbook and claim only the business portion in your income tax and GST returns.

This is one of the most common misconceptions tradies and contractors have about their vehicles. The checker above gets this right. Select "Sole trader" and "vehicle" and you'll see it flagged explicitly.

Property + GST: always get advice first

Commercial property transactions between GST-registered parties are often zero-rated — meaning 0% GST, not 15%. The trap is that a "GST-inclusive" price in a sale and purchase agreement may legally mean 0% GST, not 15%. Getting this wrong can create a large unexpected GST liability.

The tool doesn't attempt to advise on property — it flags it as a "get professional advice before signing" situation, which is the only appropriate response. This is one area where the cost of advice is always less than the cost of getting it wrong.

About this tool

This checker flags which rules are likely relevant based on your answers. It doesn't compute any amounts, make definitive determinations, or replace your accountant. Rules and thresholds are verified against IRD sources as at May 2026. See ird.govt.nz for current rules. If you want to explore these rules further, the GST calculator handles the arithmetic side.

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