New Zealand GST Calculator
Add or remove 15% GST from any price. Handles GST-inclusive and GST-exclusive calculations instantly.
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
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.
Frequently Asked Questions
Everything you need to know, in one place.
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.
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