NZ GST 15% Calculator — Add or Remove (2027)
Calculate New Zealand Goods and Services Tax (GST) at the 15% standard rate. Add GST to a net price for invoices, or extract GST from a GST-inclusive amount for IRD GST101 returns. All zero-rated and exempt cases noted.
NZ GST: Add and Remove Modes
GST in New Zealand is 15%, applied to most goods and services. The IRD shortcut for extracting GST from a GST-inclusive total is to multiply by 3/23 — mathematically identical to dividing by 1.15 and subtracting. This calculator handles both directions, useful for invoice prep (add GST) and GST101 return reconciliation (remove GST).
When You Must Register for GST
Mandatory GST registration applies if your annual turnover exceeds NZ$60,000. Voluntary registration is allowed below that threshold — useful if you make zero-rated supplies (exports) and want to claim back GST on inputs. Once registered, you must charge 15% on all standard-rated sales and file GST returns either every 2 months (default) or every 6 months for smaller traders.
Zero-Rated and Exempt Supplies
Zero-rated supplies include exports of goods, supplies to non-resident customers, some financial services, and the sale of a going-concern business. Exempt supplies (no GST, no input claim) include residential rent, fine metals, and donated goods sold by non-profits. Misclassifying a supply as zero-rated when it should be standard-rated is a common audit trigger.
Input Tax Claims and Mixed Use
GST-registered businesses claim back GST on business expenses through their GST return. For mixed-use assets (a vehicle used partly for business, partly private), the input claim is apportioned to the business-use percentage. Keep tax invoices for any expense over NZ$50 — invoices below that threshold need only the basic transaction record.
Sources: ird.govt.nz GST guide IR375, ird.govt.nz GST returns 2026-27. Last updated: May 2026.
Frequently Asked Questions
Is the 15% GST rate confirmed for 2027?
Yes. The standard 15% rate has been in place since October 2010 and no change is signalled by IRD for 2026-27 or 2027-28. Any rate change would require legislation.
What is the GST registration threshold?
NZ$60,000 annual turnover in any 12-month rolling period. You must register within 21 days of exceeding the threshold or expecting to exceed it.
Do I charge GST on overseas customers?
Exports of goods are zero-rated (you charge 0% GST but can still claim input GST). Digital services to NZ residents from overseas have separate rules — see IRD GST on remote services guidance.
How often do I file GST returns?
Most registered traders file every 2 months (1- or 2-monthly basis), but small businesses under NZ$500,000 turnover can elect to file 6-monthly. Large traders over NZ$24m must file monthly.
Is this tool private?
Yes. All math runs in your browser. Amounts and modes are never sent, stored, or shared.