GST calculator NZ: add or remove GST
Use this online NZ GST calculator to work out Goods and Services Tax on New Zealand dollar prices for the 2026/27 tax year (1 April 2026 to 31 March 2027). Add GST to an exclusive amount, remove GST from an inclusive total, or start from the GST figure only.
It is a GST tax calculator at the 15% Inland Revenue (IRD) rate. Maths follows GST guide IR375: multiply by 1.15 to add GST, or use the 3/23 fraction to extract GST from a GST inclusive price. Runs in your browser. No account. Not an IRD website and not tax advice.
Calculation history & PDF report
How to add GST, and how to remove it
The tool above is an online GST calculator NZ for ordinary New Zealand dollar amounts at the standard 15% rate. This GST calculator New Zealand page is a GST calculator for 2026 and the 2026/27 tax year. It follows the IRD GST calculator examples in IR375. We are not Inland Revenue. Use this GST tax calculator when you are quoting, checking a supplier total, or building a working paper before you file. It does not treat zero rated supplies, exempt supplies, mixed use, secondhand goods, or reverse charge on imported services. Those follow different Inland Revenue rules, which we walk through further down, including GST on second hand goods, GST on mixed use assets, and GST on imported services.
The formulas sit in the Inland Revenue GST guide (IR375) and on IRD’s calculating GST page. There is no legislated change to 15% for the 2026/27 tax year (1 April 2026 to 31 March 2027). For the wider GST system, see our GST in New Zealand guide.
| What you have | What you need | Formula | IRD example |
|---|---|---|---|
| Price excluding GST | Add GST | Exclusive × 1.15 | $100.00 × 1.15 = $115.00 (GST $15.00) |
| Price including GST | GST amount | Inclusive × 3 ÷ 23 | $115.00 × 3 ÷ 23 = $15.00 |
| Price including GST | Exclusive amount | Inclusive minus GST, or inclusive ÷ 1.15 | $115.00 minus $15.00 = $100.00 |
How to add GST
Start with the GST exclusive amount. IRD’s worked example on calculating your GST is $100 exclusive.
GST is $100 × 0.15 = $15. The GST inclusive total is $100 plus $15 = $115. A quick route is exclusive × 1.15. That is the plus GST calculation. Use the Add GST tab as the add GST calculator NZ, and as a GST exclusive calculator: enter the exclusive price and get GST plus the inclusive total.
When you bill a client, put those three figures on taxable supply information. You can build a tax invoice with the GST invoice generator. From 1 April 2023 IRD calls this taxable supply information. The old $50 tax invoice rule no longer applies. Our note on the April 2023 taxable supply information rules sets out the $200 and $1,000 record thresholds.
How to remove GST (reverse GST)
GST removal is the reverse GST calculation: take GST out of an inclusive price. Do not take 15% off an inclusive total. IRD’s method is multiply the GST inclusive price by 3, then divide by 23.
IRD’s reverse example is $115 inclusive. GST is $115 × 3 ÷ 23 = $15. The exclusive amount is $115 minus $15 = $100. Dividing by 1.15 gives the same exclusive figure. IR375 prefers the 3 then 23 fraction so you do not round a repeating decimal too early. Use the Remove GST tab as the remove GST calculator NZ, the reverse GST calculator, and a GST inclusive calculator: enter the GST inclusive total and extract GST.
IRD example: Inclusive total = $115.00
GST = $115.00 × 3 ÷ 23 = $15.00
Exclusive = $115.00 minus $15.00 = $100.00
The common mistake
$200 exclusive plus 15% is $230. Taking 15% off $230 does not return $200. Fifteen percent of $230 is $34.50, and $230 minus 15% is $195.50. The GST in $230 is $230 × 3 ÷ 23 = $30, so the exclusive amount is $200.
That error shows up on quotes, supplier bills, and GST returns. We cover more of the usual traps in 10 common GST mistakes in NZ. If a return is late, the late GST penalty calculator estimates use of money interest and late payment penalties using IRD published rates.
Assumptions
This GST calculator 2026 uses 15%, in place since 1 October 2010, as stated on IRD’s GST overview. There is no legislated change for 2026/27.
The amount you enter is fully exclusive or fully inclusive, not a mix. The supply is a normal taxable supply. Results round to the nearest cent for display. Your GST return should still follow your own records and myIR.
History stays in this browser. We do not upload invoice amounts to our servers. The PDF is a working paper, not a GST101A. File in myIR. A walkthrough is in how to file your GST return in myIR.
GST due dates
Once you are registered you must file a GST return for every taxable period, including a nil return. IRD’s filing and paying GST page says you cannot get extra time to file.
The due date is usually the 28th of the month after the period ends. Two exceptions from IRD: period ending 30 November is due 15 January, and period ending 31 March is due 7 May. If that day is a weekend or public holiday, the next working day applies.
For a 31 March balance date, two monthly periods usually end in odd months (May, July, September, November, January, March). Six monthly periods usually end 30 September and 31 March. Confirm the date in myIR, or use our GST tax due date calendar. Provisional tax can fall on the same days. Use the provisional tax calculator if you are also on instalments, and read how GST and provisional tax interact in GST provisional tax.
When do I need to register for GST?
The test is turnover from a taxable activity, not profit. IRD’s registering for GST page says you must register if you carry on a taxable activity and either of these applies: turnover was at least $60,000 in the last 12 months, or you expect it will be at least $60,000 in the next 12 months; or you add GST to the prices of the goods or services you sell.
That $60,000 figure is a rolling 12 months. It is not a 1 April to 31 March year. Under GST Act 1985 s.51(2) you apply within 21 days of becoming liable. The rolling test is unpacked in our $60,000 GST threshold guide.
You can register below $60,000 if you have a taxable activity. That can make sense if you sell mainly to GST registered businesses, or you have large costs you want to claim GST on. It often does not help if your customers are the public and you cannot lift prices by 15%, because the GST then comes out of your margin. Weigh that in should I register for GST voluntarily.
Register in myIR. IRD says it processes applications within 10 working days. Step by step: how to register for GST in NZ. New operators can also use the new business GST compliance roadmap.
Once registered you charge GST, file returns, pay what you owe, and keep records. IRD’s record keeping page says keep records for at least seven tax years.
How often do I file a GST return?
You choose frequency when you register. IRD’s accounting basis and filing frequency table (any 12 month period) is:
| Frequency | Who can use it | Notes |
|---|---|---|
| Six monthly | Sales under $500,000 | Two returns a year. Easy to spend the GST before the bill arrives. |
| Two monthly | Sales under $24 million | IRD puts you here if you do not choose. Works for most small businesses. |
| Monthly | Anyone. Compulsory if sales over $24 million | Useful if you often get GST refunds, for example exporters. |
If you collected more GST than you paid, you pay the difference. If you paid more than you collected, you can get a refund. That is the same idea as IRD’s GST overview: you are collecting tax, not earning it.
Accounting basis
This decides when GST goes on the return, not the 15% maths. IRD default is invoice basis if you do not choose.
| Basis | Who can use it | What you return |
|---|---|---|
| Payments | Sales $2 million or less in the last 12 months, or likely to stay under $2 million | GST on money received. Claim GST on amounts you have paid, if you hold taxable supply information. |
| Invoice | Anyone. IRD default if you do not choose | GST when you invoice or are paid, whichever is earlier. Claim when invoiced by suppliers. |
| Hybrid | Anyone | Invoice basis on sales, payments basis on expenses. IRD notes this is uncommon for small businesses because of cashflow. |
A contractor who invoices late but pays suppliers in cash often prefers payments basis. Compare the options in invoice basis vs payments basis.
Zero rated and exempt supplies
Both mean you do not charge 15% on the sale. The difference is what you can claim. IRD sets this out under zero rated supplies and exempt supplies.
Zero rated (0%). Still a taxable supply. You can claim GST on related costs. IRD examples include exported goods, many exported services (conditions apply), sale of a going concern from one registered person to another, and some land sales between registered persons. See exporting goods from NZ and GST on services to overseas clients.
Exempt. Outside GST. You cannot claim GST on costs of making the supply. IRD examples include residential rent, most financial services, donated goods and services sold by a non profit, and penalty interest on overdue accounts. Landlords should read GST on residential rent in NZ.
Commercial rent is taxable at 15%. Residential rent is exempt. If you make both, you may need to apportion claims. The split is explained in exempt vs zero rated supplies. Commercial buildings are covered in the commercial property GST guide.
Long stay commercial accommodation is not a separate 9% GST rate. After four weeks, IRD’s commercial accommodation page has you charge GST on 60% of the value of domestic goods and services. If you agree up front that the stay is more than four weeks, that 60% rule can apply from the start. Food, toll calls, and similar stay at the full 15% GST treatment.
Same maths IRD publishes
Each GST figure below is inclusive × 3 ÷ 23, matching IR375.
$2,300 including GST
$2,300 × 3 ÷ 23 = $300.00 GST. Exclusive amount $2,000.00. Use Remove GST on $2,300.
$46,000 including GST
$46,000 × 3 ÷ 23 = $6,000.00 GST. That is the input tax if the supply is taxable and you hold taxable supply information.
$5,750 including GST
$5,750 × 3 ÷ 23 = $750.00 GST. For Customs value imports use the import GST calculator. Border GST is administered with NZ Customs.
$1,000 excluding GST
$1,000 × 1.15 = $1,150.00. GST $150.00. Same figures as IR375 scaled by 10.
A vehicle used for both the taxable activity and private use is claimable only on the taxable share. Work a split with the mixed use GST calculator. IRD also has a change in use tool. Cars are covered in GST on motor vehicles and claiming GST on a car or home office. Employer perks on a vehicle sit under fringe benefit tax, not this GST split. Property and asset rules sit in the property and assets GST hub.
What this page is checked against
Last full check: 24 August 2026. GSTCalc.nz is a New Zealand publisher of free tax calculators. We are not Inland Revenue and we do not employ a named in house CPA for marketing. Ads may fund the site. This is not tax advice.
Copy and rates are matched to ird.govt.nz/gst, GST guide IR375, and the Goods and Services Tax Act 1985. Add and remove outputs are checked against IR375: $100 exclusive becomes $15 GST and $115 inclusive, and the 3/23 reverse of that example.
Figures are for invoices and working papers. Complex structures, disputes, and property deals need a registered tax agent. For property sales start with GST on property sales NZ. Broader guides sit under the GST basics guide and advanced GST rules categories. Publisher details are on About GSTCalc.nz. Email contact@gstcalc.nz if a figure is wrong. How we handle browser data is in the privacy policy.
GST calculator NZ: common questions
Answers checked against IRD guidance current at 24 August 2026.
The standard rate is 15%, in force since 1 October 2010. It applies to most goods and services, including most imports. Some supplies are zero rated at 0% and some are exempt. There is no legislated change to the 15% rate for the 2026/27 tax year (1 April 2026 to 31 March 2027). See IRD GST.
Open the Add GST tab. That is the plus GST calculator mode. Enter the exclusive (ex GST) amount. The tool multiplies by 1.15 and shows GST at 15% plus the inclusive total. Example: $100.00 exclusive, $15.00 GST, $115.00 inclusive.
Open the Remove GST tab. That is the reverse GST calculator, also called GST removal. Enter the inclusive total. The tool uses the IRD 3/23 fraction to extract GST, then shows the exclusive amount. Example: $115.00 inclusive, $15.00 GST, $100.00 exclusive. Do not subtract 15% from the inclusive total.
Exclusive is the price before GST. Inclusive already includes the 15% GST. New Zealand consumer shelf prices are usually GST inclusive. Business quotes often say plus GST so both sides can see the exclusive amount and the GST line. Use Add GST as the GST exclusive calculator NZ. Use Remove GST as the GST inclusive calculator when you start from a GST inclusive total.
You become liable when taxable supplies are at least $60,000 in any 12 month period, or you expect them to be in the next 12 months, or you add GST to your prices. You must apply within 21 days of becoming liable (GST Act s.51(2)). You may register voluntarily below $60,000. Register in myIR. Step by step: how to register for GST in NZ.
Zero rated (0%): you do not charge GST, but you can still claim input tax on related costs (exports, many going concern sales). Exempt: no GST on the supply and no input tax on related costs (residential rent, most financial services, donated goods to a non profit). Claiming input tax on exempt activity is a common IRD adjustment. Detail: exempt vs zero rated supplies.
Sales under $500,000: you may file six monthly. Sales under $24 million: two monthly (IRD default). Sales over $24 million: monthly is compulsory. Anyone may choose monthly. Due date is usually the 28th of the following month; 30 November periods are due 15 January and 31 March periods are due 7 May. Source: IRD filing frequency.
Yes. This is a free online GST calculator NZ. It is also an NZ GST calculator and a GST tax calculator for the 15% rate. No account and no charge for add GST, plus GST, remove GST, reverse GST, history, or PDF export. The site carries advertising. We do not sell your calculation data. Amounts stay in your browser.
Use it as a working paper for your own records or your agent. File the return in myIR. The PDF is not a GST101A and is not an IRD form. Steps: how to file your GST return in myIR.
Low value imported goods (generally $1,000 or less) have GST collected at sale by the overseas seller or marketplace (rules from 1 December 2019). Higher value goods are typically assessed by NZ Customs: GST = (customs value + freight + insurance + customs duty) × 15%. GST registered businesses can usually claim that GST as input tax if the goods are for the taxable activity. Use the import GST calculator.
GST is on taxable supplies. Salary and wage deductions use PAYE. Use the PAYE tax calculator for income tax, ACC, KiwiSaver, Student Loan, tax codes, and IETC. Contractors on schedular payments use the withholding tax calculator.
Only on the taxable use. Example: $34,500 including GST, 70% taxable use. $34,500 × 3 ÷ 23 × 70% = $3,150 input tax. Keep records of actual use. If the mix later changes, you may need a change in use adjustment. Detail: GST on mixed use assets and GST change of business use.
GST Calculation Report
Working paper · New Zealand · GSTCalc.nz
Generated by gstcalc.nz. Method: 15% GST; inclusive GST = amount × 3 ÷ 23 (IRD GST guide IR375).
This is a working paper, not an IRD form and not tax advice. Confirm figures with a registered tax agent before you file.
Generated: