NZ GST 15% Calculator — Add, Extract, Reverse
Calculate New Zealand GST at 15% — add GST to a net price, extract GST from a gross price, or reverse-calculate net from a GST-only figure.
The 15% Standard Rate
NZ GST has been 15% since October 2010 (rose from 12.5%). It applies to almost all goods and services sold in NZ, including digital services from overseas suppliers (since 2016). Few exemptions: financial services, residential rent, donated goods at fundraising.
Add vs Extract Formulas
Add GST: Gross = Net × 1.15 (so a $100 product becomes $115). Extract GST from gross: GST = Gross × 3/23 (or × 0.1304). Net from gross: Net = Gross / 1.15 (or × 0.8696).
GST Registration Threshold
Mandatory registration when turnover hits NZ$60,000 in 12 months. Voluntary below. Once registered, you collect 15% on sales and claim back GST on purchases. Filing: bi-monthly or six-monthly depending on turnover and choice.
Zero-Rated Goods
Exports of goods and most international services are zero-rated (0% GST charged, but input GST claimable). Sale of going-concern businesses zero-rated if both parties agree in writing. Land sales between GST-registered parties zero-rated.
Source: ird.govt.nz GST guide for businesses 2026. Last updated: May 2026.
Frequently Asked Questions
Is NZ GST higher than other countries?
Middle of the pack. NZ 15% is higher than Singapore 9%, Australia 10%, Japan 10%, but lower than UK 20%, EU 17–25%. NZ uniquely applies it to almost everything (food included).
Do I charge GST on exports?
Generally zero-rated (0% charged, input claimable). Goods physically exported, international transport, and most services for non-NZ-resident clients. Tourist services in NZ are normally standard-rated.
When must I register?
Mandatory when total taxable supplies > NZ$60,000 in any 12 months. Voluntary below threshold (useful if customers are GST-registered businesses to recover input GST).
How often do I file GST returns?
Default monthly if turnover > $24M. Two-monthly if $500k–$24M. Six-monthly if < $500k (election required). Bi-monthly is standard for most SMEs.
Is my data private?
Yes. All calculations run in your browser. Income, contribution and asset data are never sent, stored, or shared.