Calculate GST instantly. Enter any price to add 15% GST or extract GST from a GST-inclusive total. Works for consumers checking prices and businesses calculating GST returns.
NZ GST is 15%. To add GST: multiply by 1.15. To find GST included in a price: multiply by 3/23 (or divide by 1.15 to get the ex-GST amount, then subtract). Example: a $115 GST-inclusive price contains $15 GST ($115 × 3/23 = $15) and $100 ex-GST.
GST Calculator
How GST Works in New Zealand
Goods and Services Tax (GST) is a consumption tax collected on most goods and services sold in New Zealand. The current rate is 15%, introduced in 2010 (raised from 12.5%).
Key facts:
- GST rate: 15%
- Administered by: Inland Revenue (IRD)
- Registration threshold: $60,000 turnover in any 12-month period
- GST return periods: Monthly, two-monthly, or six-monthly
Most prices in NZ shops are displayed GST-inclusive (you see the total you pay). Business prices and contracts may be quoted ex-GST (plus GST). Always clarify which a quoted price is.
GST Formulas
| What You Want | Formula | Example |
|---|---|---|
| Add GST to a price | Price × 1.15 | $100 × 1.15 = $115 |
| Extract GST from inclusive price | Inclusive price × 3/23 | $115 × 3/23 = $15 |
| Get ex-GST from inclusive price | Inclusive price ÷ 1.15 | $115 ÷ 1.15 = $100 |
| GST as % of inclusive price | 13.04% (always) | $115 price → $15 GST = 13.04% |
Why 3/23? When GST is 15%, the GST component of a GST-inclusive price is always 3/23 of the total. This is because 15/115 = 3/23.
GST Reference Table
| Ex-GST Price | GST (15%) | GST-Inclusive Price |
|---|---|---|
| $10 | $1.50 | $11.50 |
| $25 | $3.75 | $28.75 |
| $50 | $7.50 | $57.50 |
| $100 | $15.00 | $115.00 |
| $200 | $30.00 | $230.00 |
| $500 | $75.00 | $575.00 |
| $1,000 | $150.00 | $1,150.00 |
| $5,000 | $750.00 | $5,750.00 |
| $10,000 | $1,500.00 | $11,500.00 |
GST Exemptions in NZ
Not everything sold in NZ attracts GST. The main zero-rated or exempt supplies:
Zero-rated (0% GST):
- Exported goods and services
- Sale of a going concern (business sale)
- Supplies to non-residents outside NZ
- Financial services (lending, insurance premiums) — but not fees
- Fine metals
Exempt (no GST):
- Residential rental income (you don’t charge GST, but can’t claim input credits)
Taxable at 15%:
- The vast majority of NZ goods and services including food, clothing, electronics, professional services, construction, and most government charges
When Do You Need to Register for GST?
You must register for GST if your taxable supplies exceed $60,000 in any 12-month period (or you expect to exceed this). This applies to:
- Sole traders and self-employed individuals
- Companies and partnerships
- Trusts with taxable income
- Landlords of commercial property
Once registered, you must:
- Charge GST on your taxable sales
- File GST returns (monthly, two-monthly, or six-monthly)
- Pay the difference between GST collected and GST paid on business purchases
- Issue valid tax invoices for sales over $50
Optional registration: If your turnover is below $60,000, you can still voluntarily register — useful if you have significant GST expenses.
Frequently Asked Questions
What is the GST rate in New Zealand?
15%, applied to most goods and services. This rate has been in place since 1 October 2010, when it was raised from 12.5%. There is no current government proposal to change the GST rate.
Is food GST-free in New Zealand?
No. Unlike Australia, New Zealand does not exempt basic food from GST. All food purchased in NZ (except for exported food) attracts the full 15% GST. This is a notable difference between the NZ and Australian tax systems.
How do I find the GST component in a price?
Multiply the GST-inclusive price by 3/23. Example: a $230 GST-inclusive price contains $230 × 3/23 = $30 GST. Alternatively, divide by 1.15 to get the ex-GST amount ($200), then subtract from the total ($30 GST).
Do I pay GST on imported goods from overseas?
Yes, from 1 December 2019, overseas businesses (including Alibaba, Amazon, and eBay) selling goods to NZ consumers must collect and remit NZ GST at 15% if their NZ sales exceed $60,000/year. For imports over $1,000, GST and customs duty may be collected at the border.
Can I claim GST back as an employee?
No. Employees cannot claim GST on personal expenses. Only GST-registered businesses can claim input tax credits on business-related purchases. If you are self-employed and GST-registered, you can claim the GST portion of legitimate business expenses on your GST return.