NZ GST Calculator (15%)
Add or remove New Zealand GST at 15% (GST = inclusive price × 3/23), work back from a GST amount, total an invoice with several lines and zero-rated items, and estimate a GST return: GST on sales (box 10), GST credits (box 14) and the amount to pay or refund (box 15).
How it works
Add: GST = net × 15%, total = net × 1.15. Remove: GST = inclusive × 3 ÷ 23, net = inclusive − GST (= inclusive ÷ 1.15). From a GST amount: net = GST × 20 ÷ 3, total = GST × 23 ÷ 3. Mixed invoice: GST applies to the standard-rated part only. GST return: box 8 = (box 5 − box 6) × 3/23; box 10 = box 8 + box 9; box 12 = box 11 × 3/23; box 14 = box 12 + box 13; box 15 = box 10 − box 14
New Zealand’s Goods and Services Tax is a flat 15% on almost everything, with few exemptions. Because the rate is 15%, a GST-inclusive price is 115% of the net price, so the GST inside it is 15/115 of the total, which simplifies to three twenty-thirds. Choose GST inclusive to strip GST from a receipt or invoice, GST exclusive to add it to a quote, or A GST amount when you only know the tax. Exports and some other supplies are zero-rated (taxed at 0%), and residential rent, interest and most financial services are exempt. For a mixed invoice, enter the share that carries no GST or list the lines and mark those “zero”. The GST return estimate follows the GST101A layout. Enter total sales including GST (box 5), zero-rated sales (box 6) and GST-inclusive purchases (box 11). It works out GST collected, GST credits and the amount to pay or have refunded. The old 12.5% and 10% rates are under More options for checking pre-2010 invoices.
Worked example
An invoice total of $230 including GST: GST = 230 × 3 ÷ 23 = $30, net $200. Taking 15% of $230 would wrongly give $34.50. A $200 quote plus GST: $200 × 15% = $30, total $230. For a two-month GST return with $115,000 of sales including GST and $46,000 of purchases including GST: GST collected = $115,000 × 3/23 = $15,000, credits = $46,000 × 3/23 = $6,000, so box 15 shows $9,000 to pay.
Sources: Inland Revenue — Calculating your GST · Inland Revenue — Registering for GST · Inland Revenue — Taxable supply information
Frequently asked questions
How do I remove GST from a price?
Multiply the GST-inclusive price by 3 and divide by 23 to get the GST, then subtract it. $575 × 3 ÷ 23 = $75 GST, leaving $500. Dividing by 1.15 gives the same net price. Taking 15% off the inclusive price is wrong, because the 15% was charged on the smaller net amount.
When must a business register for GST?
When taxable supplies exceed, or are expected to exceed, $60,000 in any 12-month period. You can register voluntarily below that, for example to claim GST back on start-up costs.
Is GST charged on imported online purchases?
Yes. Since December 2019 offshore sellers collect 15% GST on low-value goods (up to $1,000) sent to NZ consumers. Above $1,000, Customs collects GST at the border.
What is the difference between zero-rated and exempt?
Both carry no GST for the customer. A zero-rated supply (such as exported goods) is still a taxable supply, so you include it in box 5 and box 6 and can claim GST on related costs. An exempt supply (such as residential rent) stays out of the return, and you cannot claim GST on costs that relate to it.
How often do I file a GST return?
Monthly, two-monthly or six-monthly. Two-monthly is the default. Monthly is compulsory once taxable supplies pass $24 million a year, and six-monthly is available while they stay under $500,000.
Related calculators
Uses New Zealand’s 15% GST rate and the GST101A return layout. Inland Revenue rules on registration, filing and taxable supply information can change — check ird.govt.nz. Educational estimate, not tax advice.