New Zealand GST Calculator

A flat 15% on most supplies, since raising from 12.5% to 15% on 1 October 2010. Exports and a few transaction types are zero-rated; financial services and residential rents are exempt.

Net = Gross ÷ 1.15, GST = Gross − Net. Equivalently GST = Gross × 3/23. Use the "Remove tax" mode above — enter the inclusive price and both figures appear instantly.

Registration with Inland Revenue is compulsory once turnover for the past 12 months exceeds NZ$60,000, or when you expect to cross it in the next 12 months.

Yes — since 2016 offshore suppliers charge 15% GST on digital services (streaming, apps, software) sold to NZ consumers, and low-value imported goods are taxed since 2019.

Adding 15%: GST = NZ$150.00, total NZ$1,150.00. From an inclusive NZ$1,000: GST = 1,000 × 3 ÷ 23 = NZ$130.43 and net = NZ$869.57. Both directions compute instantly with the mode toggle.

At 15%, the GST inside any GST-inclusive amount equals 3/23 of it — because 115 = 5 × 23. Example: NZ$1,150 ÷ 23 × 3 = NZ$150.00. Inland Revenue uses this fraction in guides for quick receipt checks.

You choose a filing frequency at registration: one-monthly, two-monthly (the default) or six-monthly, subject to turnover. Payment and return are due on the 28th of the month after each period (or the next working day).

Exports, land sold as a going concern, certain land transactions between GST-registered parties, and services performed outside New Zealand are zero-rated — 0% GST with full input credits. Financial services and residential rent are instead exempt (no GST, no credits).

No — employment income sits outside the GST net; PAYE income tax applies instead. GST applies only to taxable supplies of goods and services made in New Zealand in the course of a taxable activity.

Yes — if you carry on a taxable activity below the NZ$60,000 threshold you may register voluntarily. Registration lets you claim GST credits on setup costs and bills, but requires filing returns even when you owe nothing.