NZ GST Calculator (15%)
Add 15% GST to a New Zealand price, or find how much GST is already in a total. All amounts are in New Zealand dollars.
Add or remove 15% GST
Dollars and cents, for example 1,250.50
How to calculate GST in New Zealand
New Zealand GST is 15% of the price of most goods and services. The formula depends on whether the price you have already includes GST.
Add GST: price excluding GST × 1.15 = price including GST
Remove GST: price including GST ÷ 1.15 = price excluding GST
GST inside a GST-inclusive price: price including GST × 3 ÷ 23
Adding GST to a price
A $100.00 price excluding GST has GST of $100.00 × 15% = $15.00, for a total of $115.00 including GST.
Taking GST out of a price
A $115.00 price including GST contains $115.00 × 3 ÷ 23 = $15.00 of GST. The price before GST is $115.00 − $15.00 = $100.00.
When the answer is not a whole number of cents
A $100.00 price including GST contains $100.00 × 3 ÷ 23 = $13.04 of GST (rounded from $13.0434…), so the price before GST is $100.00 − $13.04 = $86.96. A $2,000.00 price including GST contains $260.87 of GST (rounded from $260.8695…), and the price before GST is $1,739.13.
This calculator rounds to the nearest cent, with half a cent rounded up.
GST on common amounts
Read left to right to add GST. Read right to left to take it out.
| Price excluding GST | GST (15%) | Price including GST |
|---|---|---|
| $10.00 | $1.50 | $11.50 |
| $20.00 | $3.00 | $23.00 |
| $50.00 | $7.50 | $57.50 |
| $100.00 | $15.00 | $115.00 |
| $200.00 | $30.00 | $230.00 |
| $500.00 | $75.00 | $575.00 |
| $1,000.00 | $150.00 | $1,150.00 |
| $2,500.00 | $375.00 | $2,875.00 |
| $10,000.00 | $1,500.00 | $11,500.00 |
Australia and New Zealand compared
| Topic | Australia | New Zealand |
|---|---|---|
| GST rate | 10% | 15% |
| Add GST | price × 1.1 | price × 1.15 |
| GST in a GST-inclusive price | price ÷ 11 | price × 3 ÷ 23 |
| Registration threshold | A$75,000 GST turnover (A$150,000 for non-profit organisations) | NZ$60,000 turnover |
| Tax authority | Australian Taxation Office (ATO) | Inland Revenue (IR) |
| Sales with no GST charged | GST-free and input-taxed sales | Zero-rated and exempt supplies |
Use the Australian GST calculator for the 10% rate. The two countries have separate GST systems with their own rules and thresholds.
Which supplies are not charged 15%
- Zero-rated supplies are charged at 0%. Inland Revenue lists exported goods and certain exported services, among others.
- Exempt supplies are not subject to GST and are left out of the GST return. Examples are financial services and renting a home to live in. Inland Revenue says, for instance, that a landlord cannot claim GST on dwelling expenses such as maintenance, rates and insurance.
This calculator assumes the 15% applies. Check Inland Revenue’s pages on zero-rated supplies and exempt supplies if you are unsure.
Frequently asked questions
What is the GST rate in New Zealand?
15%. Inland Revenue says registered businesses charge GST at 15% on most taxable supplies. Some supplies are charged at 0% (zero-rated, for example certain exported services) and others are exempt, such as residential rent and financial services.
How do I add GST to a price in New Zealand?
Multiply the price by 0.15 to get the GST and add it to the price. Inland Revenue’s example: headphones at $100 not including GST have $15 of GST added, a total of $115. The same result comes from multiplying the price by 1.15.
How do I take GST out of a price in New Zealand?
Multiply the GST-inclusive price by 3, then divide by 23. That gives the GST part, which you subtract from the price. For $115: $115 × 3 ÷ 23 = $15 of GST, and $115 − $15 = $100 before GST. Dividing the price by 1.15 gives the price before GST in one step.
Why is the GST in a New Zealand price 3/23, not 15%?
Because 15% is charged on the smaller price before GST. The GST is 15 parts in 115, which simplifies to 3 in 23. In Australia the same logic gives 1/11, because the rate is 10%.
When do I have to register for GST in New Zealand?
Inland Revenue says 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 to be at least $60,000 in the next 12 months. You must also register if you carry out a taxable activity and add GST to your prices, even below that level.
Can I use this calculator for Australian GST?
No. Australian GST is 10%, and the shortcut for the GST in a GST-inclusive price is one eleventh. Use the GST calculator for Australia instead.
Sources
- Inland Revenue: What GST is (15% rate)
- Inland Revenue: Calculating your GST (adding and removing GST, with examples)
- Inland Revenue: Charging GST (3/23 of the GST-inclusive price)
- Inland Revenue: Registering for GST ($60,000 threshold)
- Inland Revenue: Zero-rated supplies
- Inland Revenue: Exempt supplies
General information only, not tax advice. Check your situation with Inland Revenue or an accountant.