New Zealand: Bill to implement digital services tax

Introduction of a Digital Services Tax Bill that proposes to implement digital services tax

Introduction of Digital Services Tax Bill that proposes to implement digital services tax

The government on 31 August 2023 introduced in parliament the Digital Services Tax Bill which proposes to implement a digital services tax (DST).

The DST would apply to multinational businesses that earn over €750 million a year from global digital services and over NZD$3.5 million a year from digital services provided to New Zealand users social media platforms, internet search engines, and online marketplaces.

More information is available on the NZ government website.

Read a September 2023 report prepared by the KPMG member firm in New Zealand 


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.