GST calculator NZ
This free GST calculator NZ works out Goods and Services Tax at the usual 15% rate. Type a GST exclusive price and add GST, type a GST inclusive price and get the GST, or type the GST content and get both prices.
Press the button on the row you filled. Typing in one row clears the other two. Save to history clears the form. This is a working paper for a normal 15% supply.
Calculation history
GST exclusive and GST inclusive
A GST exclusive price is the price before GST. A GST inclusive price already includes GST. Inland Revenue shows both on one headphones sale: $100 not including GST, $15 of GST, and $115 including GST.
Price before GST
GST exclusive means GST is not in the figure yet. Inland Revenue multiplies that price by 15%, or 0.15. On $100, that GST is $15, and the customer pays $115.
Price that already includes GST
GST inclusive means the GST is already inside the total. Inland Revenue multiplies that total by 3 and divides by 23. On $115, that GST is $15, and the price before GST is $100.
The headphones sum
One sale shows both directions. Hine sells headphones for $100 not including GST. $100 times 0.15 is $15. The total is $115 including GST. Arthur starts from $115, multiplies by 3, divides by 23, and gets that same $15 back out.
An advertised price in New Zealand includes GST unless it says otherwise. Trade quotes and supplier price lists often go the other way and say plus GST. The words on the bill tell you which row to use.
| Words on the quote or bill | What it means | Row to use |
|---|---|---|
| Plus GST, excl GST, ex GST, pre GST | GST is not in the figure yet | GST exclusive price, then Add GST |
| Incl GST, GST inclusive | GST is already inside the total | GST inclusive price, then Get GST |
| Less GST, take GST off | You want the price before GST from a total | GST inclusive price, then Get GST |
| GST content, GST component, GST amount | Only the tax line is known | GST content, then Get Prices |
So one page does the job of a plus GST calculator, a GST exclusive calculator, a GST inclusive calculator, a less GST calculator, and a GST component calculator. It is free, runs in your phone or desktop browser, and needs no app or login.
The three calculator rows
Each row starts from a different figure on a normal 15% supply. Type the one amount you have, then press the button on that row. The other two prices fill in. The steps match Inland Revenue's calculating your GST examples.
| What you have | Button | Inland Revenue method | Headphones example |
|---|---|---|---|
| Price excluding GST | Add GST | Multiply by 15%, or 0.15, then add | $100 times 0.15 is $15. Total $115 |
| Price including GST | Get GST | Multiply by 3, then divide by 23 | $115 times 3 divided by 23 is $15. Price before GST is $100 |
| GST amount only | Get Prices | Start from the GST in the example | $15 of GST sits on a $100 price. Total $115 |
Prices Inland Revenue already works through
These splits are exact, not rounded guesses. A smaller inclusive case works the same way: the GST in $100 including GST is 3/23 of that $100, or $13.04. The GST you charge on your supplies is output tax.
The fringe benefit itself is a different tax. Price that benefit on the FBT calculator. The $13.04 is the GST on the $100 the employee paid, which you include as income in the GST return.
GST on common amounts
The tables below are worked at 15%: multiply by 0.15 to add GST, or multiply by 3 and divide by 23 to find the GST in a total. Figures are rounded to the cent.
Inside a $115 GST inclusive price
GST is 15% of the price before GST, but only 3/23 of the total, about 13.04%. That gap is why taking 15% off a total gives the wrong answer.
| Price before GST | Add 15% GST | Total incl GST |
|---|---|---|
| $10 | $1.50 | $11.50 |
| $50 | $7.50 | $57.50 |
| $100 | $15 | $115 |
| $200 | $30 | $230 |
| $500 | $75 | $575 |
| $1,000 | $150 | $1,150 |
| $5,000 | $750 | $5,750 |
| $10,000 | $1,500 | $11,500 |
| Total incl GST | GST inside (3/23) | Price before GST |
|---|---|---|
| $10 | $1.30 | $8.70 |
| $50 | $6.52 | $43.48 |
| $100 | $13.04 | $86.96 |
| $200 | $26.09 | $173.91 |
| $500 | $65.22 | $434.78 |
| $1,000 | $130.43 | $869.57 |
| $5,000 | $652.17 | $4,347.83 |
| $10,000 | $1,304.35 | $8,695.65 |
What the price is for
The same 15% split shows up on quotes, till prices, and supplier bills. The action is always the row that matches the figure you were given.
Use case: Hamilton plumbing Ltd
Situation: A Hamilton plumber quotes a callout the way Inland Revenue shows the headphones: $100 not including GST. GST: $15, so the customer pays $115. Action: Type 100 on the GST exclusive row and press Add GST. Put the GST exclusive amount, the GST, and the GST inclusive total on the invoice. Quoting, materials, and filing for trades are covered in our GST guide for tradies.
Use case: Wellington graphic designer
Situation: A GST registered designer in Wellington keeps a $100 price for a household client after registering, and that $100 already includes GST. GST: The GST in $100 including GST is $13.04, not $15 added on top. Action: Type 100 on the GST inclusive row and press Get GST. The $13.04 is the GST to pay from that price.
Use case: Christchurch client lunch
Situation: A Christchurch cafe bill for a client lunch comes to $230 GST inclusive. GST: $30, so the price before GST is $200. Action: Type 230 on the GST inclusive row and press Get GST. Entertainment then has a further adjustment in the GST return. This page only splits the price.
Taking 15% off the wrong base
A price that already includes GST is not the base you multiply by 0.15. The GST inside the $115 headphones total is $15, worked out as $115 times 3 divided by 23.
Wrong base
Do not take 15% off a price that already includes GST. On the headphones total of $115, the GST is $15. A fresh 15% of that $115 is $17.25, which leaves $97.75 instead of the $100 price before GST. Neither figure is the GST.
People also divide the inclusive price by 1.15. On the $115 headphones total, that returns the $100 price before GST. Multiplying the $100 exclusive price by 1.15 lands on the same $115 total. GST guide IR375 still says multiplying by 3 and then dividing by 23 always gives an accurate answer. Why 3/23 is the right fraction for 15% is shown step by step in our GST maths guide.
You can also divide a GST inclusive price by 7.66666666. You must keep at least 8 decimal places. Fewer places can give the wrong GST.
The 15% rate
Inland Revenue describes GST as usually 15% on most goods and services in New Zealand, most goods imported into New Zealand, and some specified imported services. This calculator uses that 15% rate only. The 3/23 fraction is the fraction for 15%.
GST began at 10% on 1 October 1986, rose to 12.5% from 1 July 1989, and has been 15% since 1 October 2010. The rate was still 15% when we checked on 28 October 2026, so a 2026 NZ GST calculator works at 15%, and that is the only rate built into this one.
A price from before 1 October 2010 needs the rate that applied then, not this page. Do not type a zero rated or exempt supply into these rows.
Who has to register
You do not have to register for GST just because you start a business. You must register if you carry out a taxable activity and your 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. You must also register if you carry out a taxable activity and you add GST to the price of the goods or services you sell.
A person who becomes liable to be registered must apply within 21 days of becoming liable. Exempt supplies do not count toward the $60,000. Residential rent is an exempt supply, so it does not count. Money you spend on expenses does not count either. The test is supplies you make.
You can still register if your turnover from a taxable activity is less than $60,000. Once you are registered you charge GST, file GST returns, pay any GST you owe, and keep GST records. Income tax on the profit is a different calculation, on the self employed tax calculator.
A seller who is not GST registered does not charge GST. GST is not charged on sales by an unregistered person, or on sales of private property such as a car or home not used for business. You can only charge GST or claim it back if you are registered. So a sole trader below the threshold who has not registered quotes a plain price, with no GST line to add. The myIR steps are in our guide to registering for GST, the turnover test is worked through in our $60,000 threshold guide, and whether to opt in early is weighed up in should I register for GST voluntarily.
How often you file, and which sales count
When you register, you choose a filing frequency and an accounting basis. The sales tests for each option are below. For most businesses the balance date is 31 March.
| Filing frequency | Who is eligible | Who it suits |
|---|---|---|
| Every month | Anyone. You must file every month if sales are over $24 million in any 12 month period. | Customers likely to get regular GST refunds. |
| Every two months | Sales under $24 million in any 12 month period. | Customers who find regular filing helps them keep on top of paperwork. |
| Every six months | Sales under $500,000 in any 12 month period. | Customers with few sales and purchases. Two returns a year, and six months of trading in one go. |
For a GST group, the $24 million and the $500,000 apply to the group as a whole. With a 31 March balance date, two month filers use periods ending in odd months: May, July, September, November, January, and March. Six month filers use periods ending 30 September and 31 March.
Payments basis
Allowed when total sales are $2 million or less in the last 12 months, and are likely to be $2 million or less in any 12 month period that starts on the first day of a month. In the return, include amounts customers have paid you, and amounts you have paid suppliers if you hold taxable supply information.
Invoice basis
Anyone can use it. Include amounts you have notified customers to pay by invoice, even if you have not been paid yet, and supplier invoices you hold taxable supply information for, even if you have not paid them yet.
Hybrid basis
Anyone can use it. Invoice basis for sales, payments basis for expenses. Small businesses do not commonly use it, because of negative cashflow.
Use case: Auckland invoice not yet paid
Situation: An Auckland sole trader sends an invoice in March and the customer pays in May. GST: On the invoice basis, that sale goes in the return for the period of the invoice, even though the cash has not arrived. On the payments basis, it waits until the customer pays. Action: This page can split one price. It cannot choose your accounting basis. That choice is the one you made when you registered.
The due date is usually the 28th of the month following the end of your taxable period. A period ending 30 November is due on 15 January of the following year. A period ending 31 March is due on 7 May of the same year. myIR sends the reminder. A late return or a late payment is a different sum, on the late GST penalty calculator.
When this 15% sum is the wrong tool
Do not run a normal 15% add or remove on a supply that is not charged that way. Zero rated supplies have GST charged at 0% where the requirements are met. Exempt supplies are not subject to GST, and you do not include them in your GST return.
Charged at 0%
Exported goods can be zero rated. A sale of a going concern from one GST registered person to another can be zero rated when the conditions are met. International passenger transport can be zero rated, including a domestic flight on the same ticket, such as Napier to Auckland and then Perth. Online sales by a New Zealand owned business to customers overseas are generally charged at 0%, with evidence the customer is overseas. Services supplied to a non resident who is outside New Zealand when the service is performed can be zero rated too, such as a New Zealand lawyer advising someone living in Australia.
Not in the GST return
Residential rent is exempt, and a landlord cannot claim GST on dwelling expenses. Donated goods later sold by a non profit body are exempt. Interest, penalty interest on an overdue account, and many other financial services are exempt. Parking penalties and other fines for a statutory offence are not liable for GST. An unconditional gift to a not for profit organisation is not consideration for a supply.
Selling a house is usually outside GST as well. You generally do not charge, pay, or claim GST when you buy and sell property. GST applies if you are GST registered and the sale is part of your registered business's taxable activity, and that covers residential and commercial property alike. Some land sales between registered persons must be zero rated instead. The line between a 0% supply and an exempt one is drawn in our exempt and zero rated supplies guide.
Commercial accommodation such as a hotel or motel is different from residential rent. You charge GST on the full value for the first 4 weeks. After 4 weeks, you charge GST on only 60% of the value of the domestic goods and services, such as the right to stay, cleaning, power, and the room phone. Food, toll calls, medication, and nursing stay on the full value. If you agree up front that the stay will be more than 4 weeks, charge GST on 60% of those domestic goods and services from the start. This calculator does that 60% step only if you type the value it applies to. It does not decide which part of a hotel bill qualifies.
From 1 April 2024, short stay accommodation listed on an online marketplace is collected differently. The marketplace must collect GST at the standard 15% rate and pass on 8.5% to you if you are not registered for GST. The reduced treatment for a stay of 4 weeks or more does not apply when the accommodation is supplied through an online marketplace. Direct bookings on your own website follow the ordinary GST rules.
GST on most goods imported into New Zealand is usually 15%. Duty and GST at the border are on the import duty calculator. Secondhand goods have their own taxable supply information rules. This page does not work out a secondhand goods credit.
A price split is not the GST return
Most people file their GST return in myIR, which does the calculations for you. This page splits one price. It is not the return. On the return you work out the difference between the GST you collected and the GST you paid. If you collected more than you paid, you pay the balance. If you paid more than you collected, you can get a GST refund.
The return works box by box. Add up sales and income including GST, take out zero rated sales, and work out the GST in what is left. Total your purchases and expenses including GST, then multiply by 3 and divide by 23. Box 15 is the difference between the GST on sales in Box 10 and the GST credit in Box 14. If Box 14 is bigger, the difference is your GST refund. If the two match, it is a nil return, and you still file it by the due date. The screens are shown in our guide to filing your GST return in myIR.
Worked at 15%: Tauranga landscaper, one two month period
Situation: A GST registered landscaper in Tauranga has no zero rated sales this period. GST: 3/23 of $23,000 is $3,000 collected, and 3/23 of $9,200 is $1,200 paid, so $1,800 is owed. If purchases had been larger than sales, the gap would be a refund. Action: Type 23000 on the GST inclusive row and press Get GST, then do the same with 9200. The history list adds every saved line together, so press Clear all between the sales total and the purchases total.
A GST registered business can claim the GST charged on goods and services bought and used in the taxable activity. You must keep taxable supply information for supplies you receive. You can only claim part of the GST charged on a purchase that will only partly be used in your business. A phone used for jobs and for home is that kind of purchase. This page can show the GST in the bill. It does not decide the business portion. What you can and cannot claim is set out in our guide to claiming GST.
Use case: business and private use
Situation: Melissa buys a car for $46,000 including $6,000 of GST, and claims 70% input tax, which is $4,200. GST: She later sells the car for $34,500 including GST in the course of her taxable activity, returns $4,500 of output tax, and claims a final adjustment of $1,350 for the 30% private use she had not claimed. Action: Type 46000 or 34500 on the GST inclusive row and press Get GST to see the $6,000 and the $4,500. Apply the business percentage yourself. This page does not.
Nothing you type here is stored on our servers. The history list is a working paper while the page is open. It is not an Inland Revenue form, and the return itself is filed in myIR.
Taxable supply information
From 1 April 2023, the requirement to use tax invoices has been replaced by taxable supply information. That information can sit across invoices, receipts, contracts, and bank statements. It no longer has to be a single physical document, such as a tax invoice. Keep business records for 7 years.
If the sale is $200 or less including GST, you do not need to provide taxable supply information to the buyer, but you and a registered buyer must each keep your own records. Above $200, the seller's name and GST number are required, plus either the GST exclusive amount, the GST, and the GST inclusive amount, or the GST inclusive amount and a statement that GST is included at the standard rate. Above $1,000, a GST registered buyer is also named, with one identifier such as an address, phone number, or email. For supplies over $200, provide that information to a GST registered buyer within 28 days of a request. Lay out the three price lines with the GST invoice generator. Each rule has worked examples in our taxable supply information guide.
Is there an IRD GST calculator?
Not one that adds or removes GST from a price. Filtered to GST, Inland Revenue's calculators and tools list showed five guided tools when we checked: which GST accounting basis and filing frequency to use, filing and paying GST and refunds, GST on property transactions, registering for GST, and when to cancel your GST registration. They help you decide something. None of them splits a price. When you file in myIR, the return does the calculations for you.
This page is not run by Inland Revenue. It is a free online GST calculator NZ businesses and households can use for one price at a time, with the standard 15% rate and the 3/23 fraction. For the wider picture, start with our guide to GST in New Zealand.
Common questions
Use Get GST and type the GST inclusive price. When an employee pays $100 cash toward a fringe benefit, the GST in it is $13.04. Get Prices is for when the GST line is the figure you were given, such as $15 of GST on the headphones example.
To add GST, multiply the price before GST by 1.15. To find the GST in a total, multiply it by 3 and divide by 23. To get the price before GST, divide the total by 1.15. Do not take 15% off a total: on $115 that leaves $97.75, not the $100 price before GST.
No. GST is not charged on sales by an unregistered person, and you can only charge GST or claim it back if you are registered. Separate secondhand goods rules apply to some purchases from unregistered sellers. This page does not work those out.
Yes, unless the price says otherwise. GST is included in the advertised price unless stated otherwise, and your receipt shows the GST amount included in what you paid. Trade quotes that say plus GST are the exception, so check the wording before you use the GST inclusive row.
A $100 price that includes GST holds $13.04 of GST, the figure Inland Revenue prints, leaving $86.96 before GST. A $1,000 GST inclusive price holds $130.43 of GST, leaving $869.57. Going the other way, $1,000 plus GST is $150 of GST and $1,150 in total.
They reach the same answer when done in full. $115 divided by 1.15 is $100, so the GST is $15, the same as $115 times 3 divided by 23. The 3/23 fraction always gives an accurate answer. If you divide by 7.66666666 instead, keep at least 8 decimal places.
Invoice the agreed price with no GST added. You can only charge GST if you are registered, and GST is not charged on sales by an unregistered person. Once you are registered, you add 15% on top, so a $1,000 exclusive price becomes $1,150 with $150 of GST.
Not unless you register. Inland Revenue lets you register voluntarily if your turnover from a taxable activity is under $60,000. Once registered you must charge GST to your customers, file GST returns, pay any GST you owe, and keep GST records, even if your turnover stays low.
Yes. Your GST number will be the same as your IRD number. Inland Revenue processes a registration within 10 working days, and your GST account then shows in myIR.
No. This calculator uses the 15% rate only. Inland Revenue increased GST from 12.5% to 15% from 1 October 2010, and the fraction for a price that includes GST is 3/23. A different rate needs a different fraction.