New Zealand GST Calculator
Add or remove 15% GST from any price. Handles GST-inclusive and GST-exclusive calculations instantly. Free, privacy-first — inputs never leave your browser.
GST (15%)
GST Result
Inclusive Total
NZ$1,150
GST-Exclusive
NZ$1,000
GST Amount (15%)
NZ$150
GST-Inclusive Total
NZ$1,150
For estimation only. Not professional financial, tax, or legal advice. Consult a qualified advisor before making decisions. Full disclaimer.
NZ GST — 15% since 2010
New Zealand GST has been 15% since 1 October 2010 (up from 12.5%). Almost every good and service attracts it. Main exemptions: financial services, residential rent, exported goods and services (zero-rated), and going concerns between GST-registered buyers and sellers.
The $60,000 registration threshold
Any business with GST-taxable turnover over $60,000 in any rolling 12 months must register. Below that, registration is voluntary. For freelancers whose clients are all GST-registered businesses, voluntary registration often nets out positive: you charge 15% (which customers reclaim), and you reclaim 15% on your own inputs.
The 3/23 trick
Quick mental math for pulling GST out of an inclusive price: multiply by 3 and divide by 23 = GST component. $115 × 3 ÷ 23 = $15 GST. This works because 15/115 simplifies to 3/23.
Filing frequency
GST returns are filed monthly (turnover above $24M), two-monthly (default for most businesses), or six-monthly (below $500k turnover, opt-in). Most small businesses pick two-monthly. Always file on time — late filing incurs penalties, and IRD is among the more data-driven tax authorities when it comes to automated audit flags.
Common questions about GST
What is the GST rate in NZ?+
New Zealand GST has been 15% since 1 October 2010 (previously 12.5%). It applies to nearly all goods and services, with very few exemptions (financial services, residential rent, some exported goods).
When do I need to register for GST?+
Mandatory if turnover exceeds $60,000 in any 12-month period. Voluntary registration below that can be worthwhile if your customers are GST-registered businesses that can claim back your GST.
How do I calculate GST-inclusive from exclusive?+
Multiply the GST-exclusive amount by 1.15. For example, $100 exclusive × 1.15 = $115 GST-inclusive. To go the other way, divide the GST-inclusive by 1.15 (or multiply by 3 and divide by 23).
Can tourists claim GST back?+
No. Unlike some countries, NZ does not operate a tourist GST refund scheme. The only way for non-residents to avoid GST is to export goods or use services supplied outside NZ (zero-rated supplies).
How do I file a GST return?+
Register via IRD online. Choose filing frequency: 2-monthly (default, turnover under $500k), 6-monthly (under $500k elective), or monthly (mandatory above $24m). Use Payments basis (small businesses, cash-accounting) or Invoice basis (accrual). File via myIR portal: declare sales, purchases, input tax claimed, and net GST. Payment due by the 28th of the month following period-end (except March and October due May and January respectively). Late filing: $250 + interest.
Does GST apply to imported online purchases?+
Yes — since December 2019, offshore suppliers selling more than NZD 60k/year of low-value goods (under $1,000 per item) must register and charge 15% GST. Applies to Amazon, AliExpress, eBay overseas sellers, Netflix, Spotify, iCloud. Items over $1,000 have GST collected by Customs at the border along with any import duty. Business buyers with a GST number receive tax invoices and can claim input tax credits like any other business expense.