GST Calculator New Zealand 2026
Add or remove New Zealand GST from prices in NZD. Standard 15%, or zero-rated / exempt at 0% for education. Built for invoices, quotes, and GST-inclusive receipts.
By Sammy S. · Founder · AuthorUpdated for 2026
Calculate New Zealand GST (NZD)
Choose add or remove, pick the supply type, and enter the amount — results update instantly.
Your inputs
Mode, amount (NZD), and supply type
Enter the net (ex-GST) price to get the GST-inclusive total.
Most goods and services — standard IRD rate
GST registration generally applies from $60,000 turnover in a 12-month period (IRD). This calculator models a single price line — not your GST return.
Gross total (incl. GST)
15% GST$115.00
$100.00 × 15% = $15.00 GST.
Add or remove GST for invoices, quotes, and receipts.
The GST amount and total (or ex-GST price) above come from the amount, add/remove mode, and supply type you enter — not a live IRD feed. The standard rate and registration threshold match published IRD guidance. Below are the formulas, steps, and worked examples from the same engine as the live calculator.
Worked example — add 15%
Add 15% GST — $100.00 net
| Mode | Add GST |
| Net amount | $100.00 |
| Rate | 15% |
| GST | $15.00 |
| Inclusive total | $115.00 |
$100.00 × 15% = $15.00 GST → $115.00 inclusive
Worked example — remove 15%
Remove 15% GST — $115.00 inclusive
| Mode | Remove GST |
| Gross (incl. GST) | $115.00 |
| Rate | 15% |
| Net (ex-GST) | $100.00 |
| GST embedded | $15.00 |
$115.00 ÷ 1.15 = $100.00 net; GST = $15.00 (also 3/23)
Zero-rated education mode (0%)
Zero-rated education mode: GST $0.00, total $100.00
Formulas
- Add GST — GST amount: GST = Net price × (15 ÷ 100)
- Add GST — inclusive total: Total with GST = Net + GST
- Remove GST — ex-GST price: Net = Gross ÷ (1 + 15 ÷ 100)
- Remove GST — GST embedded: GST = Gross − Net
- 3/23 shortcut (standard rate): GST embedded = Gross × (3 ÷ 23)
- Rounding: All NZD amounts rounded to the nearest cent (2 decimal places)
Calculation steps
- Confirm the supply typeStandard 15% · Zero-rated 0% · Exempt 0%
Most goods and services are standard-rated at 15%. Zero-rated and exempt supplies use 0% in this tool for education — they are not invented reduced rates. Exempt supplies usually restrict input tax credits.
- Choose add or remove modeAdd: amount is ex-GST · Remove: amount includes GST
Add mode prices a net figure up to a customer total. Remove mode backs GST out of an invoice or receipt gross.
- Add GSTGST = Amount × Rate; Total = Amount + GST
Multiply the net price by the rate, then add GST to get the inclusive total.
- Remove GSTNet = Gross ÷ (1 + Rate); GST = Gross − Net
At the standard rate, GST is also 3/23 of the GST-inclusive price (IRD).
- Round to centsround(value, 2) — half-up to 2 decimals
Matches typical invoice rounding. Tiny differences can appear if you add then remove on odd amounts.
Official sources
Key takeaways — New Zealand GST
- New Zealand standard GST is 15% on most standard-rated goods and services (IRD).
- Zero-rated and exempt supplies are charged at 0% — they are not a reduced-rate band.
- You generally register for GST when turnover reaches $60,000 in a 12-month period (IRD).
- To add GST: multiply net by the rate. To remove GST: divide inclusive by (1 + rate), or take 3/23 of the inclusive price at the standard rate.
- Example: $100.00 net standard-rated → $15.00 GST → $115.00 inclusive.
Add GST, remove GST, and the 3/23 fraction
Same engine as the live calculator. Example at 15%: $100.00 × 15% = $15.00 GST → $115.00 inclusive
GST = net × 0.15 · Total = net + GST
$100.00 × 15% = $15.00 → $115.00
Net = gross ÷ 1.15 · GST = gross − net
$115.00 ÷ 1.15 = $100.00 (GST $15.00)
GST embedded = gross × (3 ÷ 23)
$115.00 × 3/23 = $15.00
What is GST in New Zealand?
Goods and Services Tax (GST) is a broad-based consumption tax on most goods, services, and other supplies consumed in New Zealand. GST-registered businesses generally charge GST on taxable sales and may claim input tax credits on related purchases.
The standard rate is 15%. New Zealand does not publish a UK-style reduced rate band — supplies are typically standard-rated, zero-rated, or exempt under IRD rules.
The 3/23 rule
When a price already includes 15% GST, the GST component is 3/23 of the inclusive price. Example: on $115.00 inclusive, GST is $15.00 and the ex-GST amount is $100.00.
Use Remove GST mode whenever the figure you see is GST-inclusive (retail shelf prices, many receipts).
Zero-rated vs exempt
Zero-rated and exempt both mean you do not charge GST on the sale, but input tax credit rules differ. Zero-rated sales often still allow related credits if you are registered; exempt sales usually restrict credits.
This calculator’s zero-rated and exempt options run at 0% so you can see the identity maths — they do not decide whether your real-world supply qualifies. Check IRD GST guidance for your category.
GST-inclusive vs GST-exclusive pricing
Consumer-facing retail prices in New Zealand are typically GST-inclusive. If a shelf price already includes GST, use Remove GST mode to find the net and GST split for bookkeeping.
B2B invoices for GST-registered sellers usually show net, GST, and total. For a $100.00 net standard-rated line: GST $15.00, total $115.00.
When registration matters for pricing
You generally must register for GST if your turnover is $60,000 or more in a 12-month period (or you expect it to be). Below that, registration can still be voluntary in some cases. Once registered, you must charge the correct GST treatment on supplies and file GST returns.
Registration is about turnover over a period — not whether a single invoice equals a particular dollar amount.
Standard-rated, zero-rated, and exempt
IRD supply treatments used in this calculator. There is no invented reduced GST rate — qualifying supplies are zero-rated or exempt at 0%.
| Supply type | Rate | Examples | Note |
|---|---|---|---|
| Standard-rated | 15% | Most goods and services sold in New Zealand by GST-registered businesses | Default — charge GST and generally claim related input tax credits if registered |
| Zero-rated | 0% | Many exports and other zero-rated supplies listed by IRD (confirm category before quoting) | No GST charged; registered businesses may still claim related input tax credits (conditions apply) |
| Exempt | 0% | Certain financial services, residential rent, and other exempt supplies (see IRD) | No GST charged; input tax credit recovery is usually restricted |
Rate & registration facts
Sourced from IRD registering for GST and how New Zealand GST works.
| GST registration (general) | Turnover of $60,000 or more in a 12-month period (IRD) |
| Standard GST rate | 15% |
| GST in an inclusive price | 3/23 of the GST-inclusive amount (IRD) |
GST on common net amounts
Engine-sourced ladder — same math as the calculator. Open an amount page for a dedicated FAQ.
Myths vs facts
Myth: New Zealand has a reduced GST rate like the UK’s 5%.
The standard rate is 15%. Qualifying supplies are zero-rated or exempt at 0% under IRD rules — this tool does not invent reduced percentages.
Myth: GST only matters once you hit NZ$100,000 turnover.
IRD registration generally applies from $60,000 turnover in a 12-month period — not NZ$100,000.
Myth: Zero-rated and exempt are the same for credits.
Both charge 0% on the sale, but input tax credit recovery usually differs. Always check IRD guidance for your supply type.
Myth: To remove GST you just subtract 15% of the inclusive price.
At 15%, GST is 3/23 of the inclusive price — not 15% of the inclusive amount. Example: $115.00 inclusive → GST $15.00, not $17.25.
Glossary
- GST
- Goods and Services Tax — New Zealand’s broad-based consumption tax on most standard-rated supplies.
- Standard-rated supply
- A supply charged at the standard 15% rate when made by a GST-registered entity (subject to IRD rules).
- Zero-rated
- No GST charged on the sale; related input tax credits may still be available if registered (conditions apply).
- Exempt
- No GST charged on the sale; input tax credit recovery is usually restricted (see IRD exempt supplies).
- 3/23 rule
- At the standard 15% rate, GST embedded in an inclusive price is 3/23 of that price.
- GST registration threshold
- $60,000 turnover in a 12-month period — general IRD registration requirement.
Common GST quoting mistakes
Who this helps
Checklist before you quote GST
- Confirm whether the supply is standard-rated, zero-rated, or exempt — not every “essential” item is zero-rated.
- Decide if your quote is ex-GST (B2B / registered) or GST-inclusive (typical consumer retail).
- Use remove mode on receipt totals that already include GST.
- Track turnover against the $60,000 registration threshold.
- Keep GST records if registered; GST returns are usually filed regularly.
- Cross-check unusual product categories on IRD zero-rated and exempt guidance.
Amount pages
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- GST Calculator Australia — Add or remove ATO-standard GST at 10%
- VAT Calculator UK — Add or remove UK VAT at 20% / 5% / 0%
- VAT Calculator Ireland — Add or remove Revenue VAT rates
- GST/HST Calculator Canada — Canadian sales tax by province
Limitations
Does not model GST return filing, input tax credits, GST groups, margin schemes, or whether a supply is zero-rated versus exempt. For take-home pay see New Zealand tax calculator; for reverse salary see net to gross New Zealand; for Australia GST see GST calculator Australia; for UK VAT see VAT calculator UK; for Canada see GST/HST calculator.
New Zealand GST calculator FAQ
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