New Zealand GST Calculator
Add 15% GST to a price, or split a GST-inclusive total back into the net amount and the tax. Results update as you type.
The times-3, divide-by-23 rule
At 15%, the GST inside a gross price is 3/23 of it. A $230 invoice total holds $30 of GST and $200 net. Dividing the total by 1.15 gets you the same net figure. What does not work is taking 15% of the gross: 15% of $230 is $34.50, which overstates the tax because the 15% was charged on the smaller net amount.
Consumer prices in New Zealand are GST-inclusive by convention, so this calculator matters mostly for invoices, quotes, and expense claims where the tax has to be shown on its own line.
Frequently asked questions
How do I work out the GST in a New Zealand price?
Multiply the GST-inclusive price by 3 and divide by 23. A $230 total contains $30 of GST, leaving $200 net. That is Inland Revenue's own shortcut, and it works because 15% GST makes the tax 3/23 of the gross price.
How do I add GST to a price?
Multiply the GST-exclusive price by 1.15. A $200 net price becomes $230 including GST.
Has the GST rate always been 15%?
No. GST started at 10% in 1986, moved to 12.5% in 1989, and has been 15% since 1 October 2010. For old invoices you can enter a custom rate in the calculator.
What is exempt or zero-rated in New Zealand?
New Zealand's GST is unusually broad: groceries, books, and clothing are all taxed at the full 15%. Zero-rating mainly covers exports and business-to-business sales of land, while financial services and residential rent are exempt.
When does a business have to register for GST?
When turnover passes NZ$60,000 in a 12-month period. Voluntary registration below that is common for businesses that want to claim GST back on costs.
Also see the Australian GST calculator (10%, divide by 11) or the worldwide VAT calculator.