GST calculator
Add GST to a price or strip it out of a GST-inclusive total, check the $60,000 registration threshold, and find the filing frequency that fits your turnover.
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The IRD shortcut. To pull GST out of a GST-inclusive price, divide by 23 and multiply by 3 — because 15 ÷ 115 is the same as 3 ÷ 23. To add GST, multiply by 1.15.
Registration is optional
Your turnover is under the $60,000 threshold.
| Option | Returns a year | Available to you |
|---|---|---|
| Six-monthly Least admin, but you hold collected GST for longer | 2 | — |
| Two-monthly The default for most New Zealand businesses | 6 | — |
| Monthly Compulsory over $24m; common for exporters | 12 | — |
The rules behind this calculator
Every figure here comes directly from Inland Revenue’s published GST guidance.
The GST rate
GST is 15% on most goods and services supplied in New Zealand. A GST-exclusive price becomes GST-inclusive when multiplied by 1.15; a GST-inclusive price becomes GST-exclusive when divided by 1.15.
| You have | You want | Do this |
|---|---|---|
| GST-exclusive amount | GST content | × 0.15 |
| GST-exclusive amount | GST-inclusive total | × 1.15 |
| GST-inclusive amount | GST content | × 3 ÷ 23 |
| GST-inclusive amount | GST-exclusive amount | ÷ 1.15 |
Registration threshold
You must register for GST if your turnover was $60,000 or more in the last 12 months, or you expect it to reach $60,000 in the next 12 months. Below that, registering is voluntary — worth doing if you buy a lot of GST-inclusive stock or equipment, and usually not worth it if you sell mainly to the public.
Filing frequency
| Annual turnover | Options available |
|---|---|
| Under $500,000 | Monthly, two-monthly or six-monthly |
| $500,000 – $24 million | Monthly or two-monthly |
| Over $24 million | Monthly only |
Accounting basis
On a payments basis you account for GST when money actually moves, which is kinder on cash flow and available under $2 million turnover. On an invoice basis you account for GST when you issue or receive an invoice, whether or not it has been paid. A hybrid basis combines the two and is rarely used.
Zero-rated and exempt supplies
Zero-rated supplies — exports, going-concern sales and most land transactions between registered parties — are taxed at 0%, and you can still claim GST on related costs. Exempt supplies, such as residential rent and most financial services, carry no GST and no input claim.
Sources: Inland Revenue — GST, IRD — registering for GST and IRD — filing and paying GST.
A guide, not tax advice. It does not cover imported goods and services, secondhand goods claims, adjustments for private use, or the special rules for land and going concerns. If a transaction is unusual, check it before you invoice.
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Also useful PAYE calculator — income tax, ACC, KiwiSaver and student loan by hour, week, fortnight, month and year.
Common questions
What exactly is GST?
GST — goods and services tax — is a 15% tax added to the price of most things sold in New Zealand. If you are registered, you collect it on your sales, claim back the GST you paid on business purchases, and pay Inland Revenue the difference. It is not your money and not an expense; you are collecting it on IRD’s behalf.
How do I take GST off a price that already includes it?
Divide the GST-inclusive amount by 1.15 to get the GST-exclusive amount, or multiply by 3 and divide by 23 to get the GST content directly. On a $115 invoice, the GST is $15 and the amount excluding GST is $100. A common mistake is taking 15% off the inclusive price — that gives $97.75, which is wrong.
Should I register voluntarily under $60,000?
It depends on who you sell to. If your customers are GST-registered businesses, registering costs them nothing and lets you claim GST back on your own costs. If you sell to the public, adding 15% either raises your prices or cuts your margin. Heavy start-up spending on equipment is often a good reason to register early.
Which filing frequency should I choose?
Two-monthly suits most businesses: frequent enough that mistakes stay small, infrequent enough to keep admin down. Six-monthly is tempting under $500,000 turnover, but it means holding six months of collected GST without spending it. Monthly is best if you are regularly in a refund position, such as an exporter.
What is the difference between payments and invoice basis?
On a payments basis you account for GST when cash changes hands, so you never pay GST on an invoice your customer has not settled. On an invoice basis you account for it as soon as the invoice is issued. The payments basis is available under $2 million turnover and is usually better for cash flow if your customers are slow payers.
Do I charge GST on exports?
Generally no — exported goods and many services supplied to overseas customers are zero-rated, meaning GST applies at 0%. You still record the sale on your return and you can still claim the GST on your related costs, which is why exporters often receive refunds.
Is anything I enter here saved?
No. Every calculation runs locally in your browser. Nothing is transmitted or stored.