🇦🇺 Australia

GST Calculator Australia — Add or Remove 10% GST

Calculate GST on any amount instantly. Add 10% GST to a price or remove GST from an inclusive amount. Use the BAS helper to prepare your quarterly Business Activity Statement. Check if your business needs to register for GST.

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Enter a GST-exclusive or GST-inclusive amount

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How to Use This Calculator

Add/Remove GST tab

Enter an amount and select whether to add GST (calculate GST-inclusive price from an ex-GST amount) or remove GST (extract the GST component from an inclusive price). The calculator shows the GST amount, both prices, and the 1/11 fraction.

BAS Helper tab

Enter your total sales (GST-inclusive), total purchases (GST-inclusive), and export sales for the quarter. The calculator computes GST collected, GST credits, and the net amount payable to the ATO or refundable to you.

Registration Check tab

Enter your annual turnover and business type. The calculator tells you whether GST registration is required, what threshold applies, and when your next BAS is due.

Share your result

All inputs are encoded in the URL. Click Share to send your exact calculation to a client, accountant, or colleague.

The Formula

Add GST (from exclusive price):
GST = Price × 10%
GST-inclusive price = Price × 1.10

Remove GST (from inclusive price):
GST = Price ÷ 11 (Division 11 method)
GST-exclusive price = Price ÷ 1.10

BAS Calculation:
GST collected = Total sales (incl.) ÷ 11
GST credits = Total purchases (incl.) ÷ 11
Net GST = GST collected − GST credits
Positive = pay to ATO. Negative = refund.

Registration Threshold:
For-profit: $75,000 annual turnover
Non-profit: $150,000 annual turnover
Taxi/ride-share: Mandatory (any turnover)

Worked Example

Small business quarterly BAS

A sole trader with quarterly sales of $55,000 (GST-inclusive) and purchases of $33,000 (GST-inclusive).

Step 1: Calculate GST on an invoice

Invoice total (GST-inclusive)$1,100
GST component ($1,100 ÷ 11)$100
GST-exclusive amount$1,000

Step 2: Quarterly BAS

Total sales (GST-inclusive)$55,000
GST collected ($55,000 ÷ 11)$5,000
Total purchases (GST-inclusive)$33,000
GST credits ($33,000 ÷ 11)$3,000
Net GST payable to ATO$2,000

Verdict: The business owes $2,000 to the ATO for this quarter. The business collected $5,000 in GST from customers and paid $3,000 in GST on purchases. The $2,000 difference is remitted to the ATO by the BAS due date.

GST Quick Reference

GST rate and thresholds
Parameter Value
GST rate 10%
Registration threshold (for-profit) $75,000
Registration threshold (non-profit) $150,000
Taxi/ride-share Mandatory
BAS lodgement Quarterly (monthly if >$20M)
BAS due dates
Quarter Period Due Date
Q1 July – September 28 October
Q2 October – December 28 February
Q3 January – March 28 April
Q4 April – June 28 July

Electronic lodgers may get an extra 2 weeks. Check ATO for specific due dates if they fall on a weekend or public holiday.

GST-free items
Category Examples
Basic food Bread, milk, fruit, vegetables, meat, eggs (not restaurant meals or takeaway)
Health Medical services, prescription medicines, private health insurance
Education Tuition fees, course materials at registered institutions
Exports Goods and services exported from Australia
Water & sewerage Water supply and sewerage services
Childcare Registered childcare and early learning services

GST-free means no GST is charged, but the supplier can still claim GST credits on inputs. Different from input-taxed supplies (e.g., residential rent, financial supplies) where no GST credits can be claimed.

FAQ

GST-free supplies (like basic food and medical services) have no GST charged, but the supplier can claim GST credits on related business purchases. Input-taxed supplies (like residential rent and most financial services) also have no GST charged, but the supplier cannot claim GST credits on related purchases. This makes input-taxed supplies more costly for the supplier.
No. Only GST-registered businesses can claim GST credits (input tax credits) on business purchases. If you're below the $75,000 threshold, you can voluntarily register to claim these credits. However, once registered, you must charge GST on all taxable supplies and lodge regular BAS returns. Weigh the benefit of claiming credits against the compliance cost.
Yes, for purchases over $82.50 (GST-inclusive) you need a valid tax invoice to claim GST credits. For purchases of $82.50 or less, you can claim without a tax invoice. A valid tax invoice must include the supplier's ABN, the date, a description of items, the GST amount (or a statement that the price includes GST), and the supplier's identity. Keep all tax invoices for at least 5 years.
If you make both taxable and GST-free sales, you charge GST only on the taxable portion. For GST credits on purchases, you need to apportion — you can only claim credits for the portion related to taxable sales. The ATO allows various apportionment methods including turnover-based or direct allocation. Keep clear records separating taxable and GST-free income streams.
The ATO charges a Failure to Lodge (FTL) penalty for late BAS: one penalty unit ($313 for 2025-26) for each 28-day period the BAS is overdue, up to a maximum of 5 penalty units ($1,565). For small entities, the penalty may be remitted for the first offence. Late payment of GST incurs the General Interest Charge (GIC), which is calculated daily on the unpaid amount. Lodge on time even if you can't pay — you avoid the FTL penalty and can arrange a payment plan.

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