New Zealand makes online marketplaces collect 15% GST on ride-sharing, food delivery and short-stay accommodation from 1 April 2024

What changed in detail

From 1 April 2024, online marketplaces, whether resident or non-resident for tax purposes, that facilitate the sale of listed services must collect and pay GST at 15% when the service is performed, provided or received in New Zealand. This applies whether or not the underlying seller is GST-registered. Inland Revenue calls these the marketplace rules for listed services.

Listed services are:

• ride-sharing and ride-hailing;
• food and beverage delivery;
• short-stay and visitor accommodation;

together with closely connected services charged through the marketplace.

The rules were enacted by the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023.

Two carve-outs apply. A transitional rule lets marketplaces (and in some cases listing intermediaries) choose not to collect GST on short-stay accommodation supplied on or after 1 April 2024 that was booked before that date. Some large GST-registered accommodation owners can opt out of the marketplace rules and collect and pay the GST themselves.

What it means

The marketplace rules are in force and still apply in November 2026; the weekly feed holds no later change to them. The GST measures in the 2026 annual rates bill deal with registration, filing and solar exports, not with listed services.

The practical shift is who accounts for the tax. A driver or host below the GST registration threshold now sees GST collected on their services by the platform. Platforms carry the registration, return and taxable-supply-information obligations. The transitional rule for pre-April 2024 accommodation bookings is in practice spent: it only covered stays booked before 1 April 2024.