---
title: GST for Overseas Sellers in Australia and New Zealand
url: https://anycostore.com/guides/gst-for-overseas-sellers-australia-new-zealand
description: How GST applies when overseas businesses sell goods to consumers in Australia (10%) and New Zealand (15%) — registration thresholds, low-value imported goods rules, marketplaces, and goods over A$1,000 or NZ$1,000.
audience: Overseas suppliers and online sellers
updated: 2026-10-14
---

# GST for Overseas Sellers in Australia and New Zealand


Both Australia and New Zealand **collect GST on low-value goods at the point of sale** rather than at the border. If you sell to consumers in either country from overseas, these rules affect your pricing, your checkout and possibly your registration obligations.

*General information only — not tax advice. Check the [ATO](https://www.ato.gov.au) and [Inland Revenue](https://www.ird.govt.nz), or ask a tax adviser.*

## At a glance

| | Australia | New Zealand |
|---|---|---|
| GST rate | 10% | 15% |
| Low-value goods threshold | Customs value **A$1,000 or less** | Value **NZ$1,000 or less** |
| Registration threshold for overseas sellers | **A$75,000** GST turnover connected with Australia | **NZ$60,000** of supplies to NZ consumers in 12 months |
| Who collects GST on low-value goods | Registered seller, marketplace or redeliverer | Registered seller or marketplace |
| Goods above the threshold | GST and duty generally collected at the border | GST and duty generally collected at the border |
| Regulator | Australian Taxation Office | Inland Revenue (IRD) |

## Australia

- **Low-value imported goods (A$1,000 or less) sold to consumers:** if you are registered (or required to be), you charge 10% GST at checkout and report it to the ATO.
- **Business customers:** GST is generally not charged on low-value goods sold to GST-registered Australian businesses that give you their ABN and state they are registered.
- **Marketplaces:** the electronic distribution platform is generally responsible for GST on sales it facilitates.
- **Above A$1,000:** the importer lodges an import declaration and pays GST, plus any customs duty, at the border.
- **Prices must include GST.** Australian Consumer Law requires consumer prices to be shown as a single all-inclusive price.

## New Zealand

- **Low-value imported goods (NZ$1,000 or less) sold to consumers:** once registered, you charge 15% GST at the point of sale and file returns with IRD.
- **Business customers:** sales to GST-registered New Zealand businesses are generally not charged GST under these rules, if the business identifies itself.
- **Marketplaces** are generally treated as the supplier for sales they facilitate.
- **Above NZ$1,000:** GST and any duty are generally collected by New Zealand Customs at the border.

## The simpler route: sell through a local partner

Registering, collecting and filing GST in two countries is a real administrative cost for a new market. When you supply **Anyco** — an Australian business — Anyco sells to local customers and handles local sales tax on those sales. See [our supplier program](https://anycostore.com/suppliers).


## Frequently asked questions

### What is the GST rate in Australia and New Zealand?

Australia's GST is 10%. New Zealand's GST is 15%.

### When must an overseas seller register for Australian GST?

When its GST turnover connected with Australia — including sales of low-value imported goods to Australian consumers — reaches A$75,000 in a 12-month period.

### When must an overseas seller register for New Zealand GST?

When its supplies of low-value imported goods and remote services to New Zealand consumers exceed NZ$60,000 in a 12-month period.

### Who collects GST when I sell through a marketplace?

In both countries, an electronic marketplace that facilitates the sale is generally treated as the supplier for GST on low-value imported goods and collects the GST instead of the individual seller.

---
Source: https://anycostore.com/guides/gst-for-overseas-sellers-australia-new-zealand · Anyco Pty Ltd · support@anycostore.com