NZ GST Calculator 2026
Calculate New Zealand GST (Goods and Services Tax) at the standard rate of 15%. Add GST to a net price or extract GST from a GST-inclusive total. Compulsory registration threshold: NZ$60,000 turnover. Per Goods and Services Tax Act 1985 (administered by IRD).
NZ GST Rate
Standard rate: 15% (since 1 October 2010). Zero-rated supplies: exports, international transport, sales of land between registered persons. Exempt supplies (no GST chargeable, no input claim): financial services, residential rent, fine metals (gold/silver bullion). Most goods and services are at the standard 15% rate.
Add vs Extract
Add GST to a net (exclusive) price: GST amount = net × 0.15. Total = net × 1.15. Extract GST from an inclusive total: GST = total × 3/23. Net = total × 20/23. Example: NZ$115 GST-inclusive total = NZ$15 GST + NZ$100 net. Quick check: 3/23 ≈ 13.04% of inclusive price.
GST Registration Threshold
Compulsory if annual turnover > NZ$60,000 (or expected to exceed $60K in next 12 months). Voluntary registration possible below threshold — beneficial when most supplies are zero-rated (exporters get input GST refunds) or when claiming input GST on large capital purchases. Once registered, you must charge GST on all standard-rated supplies and file periodic returns (1/2/6-monthly).
Filing Periods and Returns
Returns: monthly (turnover >$24M or by election), 2-monthly (default), or 6-monthly (turnover <$500K). Due by 28th of month following period end (15th of January and 7th of May for special periods). Late filing/payment incurs IRD penalties + use-of-money interest. e-File via myIR mandatory for most registered persons.
Sources: NZ Goods and Services Tax Act 1985, IRD GST Guide IR375, IRD myIR e-filing platform. Last updated: May 2026.
Frequently Asked Questions
What is the NZ GST rate in 2026?
15% standard rate (since 1 October 2010). Zero-rated: exports, international transport, sales of land between registered persons. Exempt: financial services, residential rent, fine metals.
How do I calculate GST from an inclusive total?
GST = total × 3/23. Net (GST-exclusive) = total × 20/23. Example: NZ$115 inclusive = NZ$15 GST + NZ$100 net. Quick approximation: GST = total × 13.04%.
When must I register for GST?
Compulsory if annual turnover exceeds NZ$60,000 or expected to in next 12 months. Voluntary registration possible below threshold — useful for exporters (zero-rated supplies, claim input GST refunds) or businesses with large input GST.
What can I claim input GST on?
Most business purchases used to make taxable supplies. Cannot claim on: entertainment expenses (50% only — limited to gst-eligible portion), private-use vehicles (apportionment required), goods/services for exempt supplies (e.g. residential rent income).
How often do I file GST returns?
Monthly (turnover >$24M or by election), 2-monthly (default), or 6-monthly (turnover <$500K). Due 28th of month following period. e-File via IRD myIR portal. Late filing penalty $50-$500 + use-of-money interest on unpaid GST.