About the New Zealand GST Calculator
New Zealand charges Goods and Services Tax at 15% on most goods and services, a rate in place since 1 October 2010 when it rose from 12.5%. NZ GST is known for its broad base with very few exemptions — even most food is taxed. This calculator adds GST to a price, or works out how much GST a GST-inclusive price contains using the 3/23 fraction that Inland Revenue recommends.
How to use the New Zealand GST Calculator
- Choose "Add GST" or "Remove GST".
- Enter the amount in New Zealand dollars.
- Read the price excluding GST, the GST and the total including GST.
The formula behind it
NZ GST at common prices
Left: adding 15% GST to a GST-exclusive price. Right: the GST inside the same amount if it already includes GST.
| Amount | GST to add (15%) | Total incl. GST (× 1.15) | GST inside the amount (× 3/23) | Price excl. GST |
|---|---|---|---|---|
| $10 | $1.50 | $11.50 | $1.30 | $8.70 |
| $50 | $7.50 | $57.50 | $6.52 | $43.48 |
| $100 | $15.00 | $115.00 | $13.04 | $86.96 |
| $250 | $37.50 | $287.50 | $32.61 | $217.39 |
| $500 | $75.00 | $575.00 | $65.22 | $434.78 |
| $1,000 | $150.00 | $1,150.00 | $130.43 | $869.57 |
| $2,500 | $375.00 | $2,875.00 | $326.09 | $2,173.91 |
Where does 3/23 come from?
If the price before GST is 100, the total is 115, and the GST is 15. So the GST is 15/115 of the total, which simplifies to 3/23. Multiplying any GST-inclusive amount by 3 and dividing by 23 gives the GST directly — it is the same as dividing by 1.15 and subtracting.
What has no GST in New Zealand?
New Zealand has few exceptions. The main ones are:
- Exempt supplies: residential rent and most financial services such as interest on loans.
- Zero-rated supplies (0% GST): exported goods and services, and the sale of a going concern between registered businesses.
- Most other things — including food, clothing and professional services — carry the full 15%.
GST registration
You must register for GST if your turnover was more than $60,000 in the last 12 months, or is expected to exceed $60,000 in the next 12 months. You can choose to register below that amount.
Examples
Invoice
$800 of work plus GST: $800 × 1.15 = $920, of which $120 is GST.
Receipt
A $46 receipt contains $46 × 3 ÷ 23 = $6 of GST; the price excluding GST is $40.
Frequently asked questions
How do I work out GST in NZ?
Multiply a GST-exclusive price by 1.15 to add GST. To find the GST in a GST-inclusive price, multiply it by 3/23 (or divide by 1.15 and subtract).
Why can’t I just take 15% off?
Because GST is 15% of the price before GST, not of the total. 15% of $115 is $17.25, but the GST is actually $15.
What is the GST rate in New Zealand?
15%, the rate since 1 October 2010. The GST inside a GST-inclusive price is 3/23 of the total.
Is the NZ GST rate the same as Australia’s?
No. New Zealand charges 15%; Australia charges 10%.
Sources
About the author: Ahmed Bilal
Ahmed Bilal is the founder of VolexTool and builds and maintains every calculator on the site. Tax rates and thresholds are taken directly from official sources such as GOV.UK, HMRC, the Canada Revenue Agency and the Australian Taxation Office, the formula is shown on every page, and each update must pass more than 600 automated checks before it goes live. Ahmed is not a tax adviser: for decisions about your own situation, speak to a qualified accountant or financial adviser.