Inland Revenue Proposes GST Zero-Rating for International Conferences
Inland Revenue is proposing to zero-rate GST on conference and convention attendance fees supplied to non-resident businesses. The move targets a 15 percent cost handicap that has deterred international organisers from choosing New Zealand.
"We've had anecdotal feedback from organisers, particularly in Australia, who say for some of our people, it's an extra 15 percent they haven't accounted for … we just want to make sure there's not reason why someone shouldn't come here."Lisa Hopkins, chief executive, Business Events Industry Aotearoa
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Inland Revenue is proposing to zero-rate GST on conference and convention attendance fees supplied to non-resident businesses. The move targets a 15 percent cost handicap that has deterred international organisers from choosing New Zealand.
Inland Revenue released its officials' issues paper Current GST issues on 22 May 2026. Chapter 8 outlines options to zero-rate certain business event services when supplied to non-resident businesses.
New Zealand applies a 15 percent GST rate to most supplies. Non-resident businesses can register under section 54B of the Goods and Services Tax Act 1985 to recover input tax. The process creates administrative burdens for one-off events.
The proposal would eliminate the need to charge and refund GST upfront. This aligns New Zealand with practices in Australia and Singapore.
Sector contribution
Business Events Industry Aotearoa estimates the sector delivered $925 million in economic and productivity contributions in 2025. Tourism New Zealand supported $173 million in conference bids in FY25.
In 2023 the sector hosted 56 international conferences worth $403 million. In 2024 it welcomed 62,157 international conference visitors who spent $287.1 million.
New Zealand Business Events Sector Performance
Indicator
Figure
2023 International Conferences
56
2023 Economic Contribution
$403 million
2024 International Conference Visitors
62,157
2024 Visitor Spend
$287.1 million
2025 Total Contributions
$925 million
FY25 TNZ Bid Support
$173 million
Key indicators show post-pandemic recovery and bid support activity.
Source: Tourism New Zealand and Business Events Industry Aotearoa
Industry voices
Allan Bullot, GST specialist and partner at Deloitte, said the change would lower costs for non-residents and attract more conferences.
Lisa Hopkins, chief executive of Business Events Industry Aotearoa, noted anecdotal feedback that the extra 15 percent acts as an unaccounted barrier, especially for Australian organisers.
"We've had anecdotal feedback from organisers, particularly in Australia, who say for some of our people, it's an extra 15 percent they haven't accounted for … we just want to make sure there's not reason why someone shouldn't come here." — Lisa Hopkins, chief executive, Business Events Industry Aotearoa
Fiscal context
GST revenue totalled $29.2 billion in 2024 out of $115.4 billion total tax revenue, according to Bloomberg Tax. The affected transactions form a narrow slice. Revenue impact is expected to be modest because most input tax is already refunded under current rules.
Accommodation remains outside the proposed zero-rating to limit risks of private travel claims. Submissions on the issues paper close on 29 June 2026.
The reform forms part of a broader GST modernisation package that includes refinements to dwellings definitions and cross-border rules. It responds to long-standing industry calls to remove cost barriers in a competitive market.
