GST Calculator New Zealand

GST is a flat 15% on almost everything in New Zealand (raised from 12.5% in October 2010). To add GST to a net price: multiply by 0.15. To extract GST from an inclusive price: multiply by 3/23 (= 0.1304), or divide gross by 7.6667. So $115 inclusive = $15 GST + $100 net.

Registration is mandatory if your turnover exceeds NZ$60,000 in any 12-month period (going forward OR backward). Below the threshold, you can voluntarily register — useful for B2B traders who want to claim GST credits on inputs or who appear more professional with a GST-registered ABN/number. Once registered, you must charge GST on all taxable supplies.

Zero-rated: you charge 0% GST but can still claim GST credits on related expenses. Includes exports, international transport, certain financial transactions, and the sale of a business as a going concern. Exempt: no GST at all and no credits. Includes residential rent, donated goods/services by non-profits, and some financial services. The distinction matters for cash flow.

Frequency depends on your turnover: 1-monthly (turnover above $24M, or by choice), 2-monthly (default for most small businesses), 6-monthly (turnover under $500k and by approval). Quarterly is NOT an NZ option (unlike AU). You can file via IRD's MyGST online portal, accounting software, or paper.

GST applies to most imported goods. For low-value goods (under NZ$1,000), overseas sellers who exceed NZ$60,000/year in sales to NZ must charge 15% GST at the point of sale (NZ's Marketplace GST regime, similar to AU's). For higher-value imports, GST is paid at the border via Customs.

For imported digital services consumed in NZ (Netflix, Spotify, software subscriptions, etc.), overseas providers must register and charge 15% NZ GST if they sell more than NZ$60,000/year here. For B2B imported services, the buyer typically uses the 'reverse charge' mechanism — accounts for the GST themselves on the GST return.

Sale of a business as a 'going concern' (continuing operation) is zero-rated. Sale of commercial property between GST-registered persons is zero-rated. Sale of residential property by a GST-registered developer is taxable at 15%. Sale of a private home by an individual is generally exempt. Get advice before signing — getting this wrong is expensive.

Quick shortcut to find GST in an inclusive price: multiply by 3 and divide by 23 (since the fraction is 3/23 for 15%). Example: $230 gross × 3 / 23 = $30 GST. Or divide the gross by 7.6667 (since 1.15 ÷ 0.15 ≈ 7.67). The calculator does this automatically when you select 'Extract GST'.