NZ GST Calculator 2026/27

Instantly add 15% GST, remove GST, or extract the GST content from any amount.

How GST Works in New Zealand

Goods and Services Tax is a broad-based consumption tax charged at 15% on most goods and services sold in New Zealand. It was introduced on 1 October 1986 at a rate of 10%, increased to 12.5% on 1 July 1989, and raised to the current 15% on 1 October 2010. Unlike many overseas systems, New Zealand's GST applies to nearly everything with very few exemptions, which is one of the reasons our rate can be lower than the VAT rates seen in Europe.

Three Ways to Calculate GST

Adding GST is the simplest operation. If you have a GST-exclusive amount and need the GST-inclusive total, multiply by 1.15. A product priced at $200 exclusive becomes $230 inclusive. The GST component is $30.

Removing GST works in reverse. If you have a GST-inclusive price and need the exclusive amount, divide by 1.15. A receipt total of $345 divided by 1.15 gives a GST-exclusive amount of $300, with $45 being the GST.

Extracting the GST content from a GST-inclusive amount uses the IRD-prescribed 3/23 fraction. Multiply the inclusive amount by 3, then divide by 23. This gives you the exact GST component without needing to calculate the exclusive amount first. For $230 inclusive: $230 x 3 / 23 = $30.00 GST. This method is required for GST invoicing purposes under the Goods and Services Tax Act 1985.

Why the 3/23 Fraction?

At 15%, the GST component of any inclusive amount is 15/115, which simplifies to 3/23. Inland Revenue prescribes this fraction because it avoids rounding errors that can accumulate when businesses divide by 1.15 and subtract. The 3/23 method gives the mathematically exact GST content every time, which matters when you're processing thousands of transactions and need your return to reconcile to the cent.

What's Subject to GST?

Almost everything. New Zealand's GST system is intentionally broad. The main categories outside the GST net are: financial services (bank fees, insurance premiums, mortgage interest), residential rental income, donated goods and services, certain government levies, and fine metals supplied by a refiner or dealer. Exports leave New Zealand at 0% (zero-rated), meaning the supplier can still claim input credits on their costs but charges no GST to the overseas buyer.

GST Registration

If your taxable activity generates more than $60,000 in turnover within any rolling 12-month period, or you reasonably expect it to, registration is compulsory. Below $60,000, registration is voluntary. Use our GST Registration Threshold Checker to assess your position. Once registered, you charge GST on your sales and claim input credits on your business purchases, filing returns on a one-monthly, two-monthly, or six-monthly basis depending on your turnover.

Related GST Tools

For more complex GST scenarios, explore our full suite of 20 GST calculators. For PAYE, mortgage, KiwiSaver, and 200+ other NZ calculators, visit Calculate.co.nz.