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.

Ad Space

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.