About this resource

An IRD guide to GST for drivers, deliverers and accommodation owners using online marketplaces.

Edition listed on the IRD guidance page: August 2025.

Check before use

Check the current IRD guidance for the resource’s purpose, applicable period and how to use or submit it.

Official document language: English.

Sources checked: 12 September 2026.

Official IRD resources

• Official IRD guidance
• AD277 official PDF (English)

This page is also available in: 简体中文