GST Calculator New Zealand 2025/26
Add or remove 15% GST, check if you must register, and calculate your GST return. One flat rate โ no provincial variation.
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How to Use This Calculator
Tab "Add/Remove GST"
Enter an amount and choose whether to add GST (calculate the GST-inclusive price) or remove GST (extract the GST-exclusive price from an inclusive amount). The calculator shows the GST amount, GST-inclusive price, and GST-exclusive price.
Tab "Registration Check"
Enter your annual turnover (total taxable supplies in any 12-month period) to check if you exceed the $60,000 registration threshold. See whether voluntary registration might benefit you, and your recommended filing frequency.
Tab "GST Return"
Enter GST collected on sales and GST paid on expenses for your taxable period. The calculator shows the net amount you owe to IRD, or the refund you are entitled to if your expenses exceed your sales GST.
The Formulas
GST-inclusive price = Amount ร 1.15
GST amount = Amount ร 0.15
Removing GST (inclusive to exclusive):
GST-exclusive price = GST-inclusive price รท 1.15
GST amount = GST-inclusive price ร 3 รท 23
GST rate: 15% flat rate on all taxable supplies
Registration threshold:
Compulsory if turnover > $60,000 in any 12-month period
Voluntary registration available below $60,000
Filing frequency:
Monthly: turnover > $24,000,000
2-monthly: default for most businesses
6-monthly: turnover < $500,000 (by election)
GST return:
Net GST = GST collected on sales โ GST paid on expenses
Positive = pay to IRD, Negative = refund from IRD
All rates from Inland Revenue (IRD) for the 2025/26 tax year. GST is governed by the Goods and Services Tax Act 1985.
Example
Adding GST to a $500 invoice
A freelance graphic designer invoices a client $500 for design work. GST at 15% must be added to the invoice.
The designer charges $575.00 on the invoice. If they are GST-registered, they collect the $75 GST and remit it to IRD (minus any GST paid on their own business expenses). The formula: $500 ร 1.15 = $575.
NZ GST Key Facts
| Item | Detail |
|---|---|
| GST rate | 15% (flat) |
| Registration threshold | $60,000 / 12 months |
| Voluntary registration | Available below $60K |
| Zero-rated (0%) | Exports, going concerns between registered persons |
| Exempt (no GST) | Residential rent, financial services, donations |
| Filing: monthly | Turnover > $24M |
| Filing: 2-monthly | Default for most businesses |
| Filing: 6-monthly | Turnover < $500K (by election) |
| Return due date | 28th of month after period end |
| Governing law | Goods and Services Tax Act 1985 |