NZ GST Calculator
Add or remove 15% GST, check if your turnover crosses the $60,000 registration threshold, and work out your filing frequency, accounting basis, and next return due date.
About NZ GST
Goods and Services Tax (GST) is a consumption tax charged at 15% on most goods and services in New Zealand.
If your business has (or expects) taxable turnover of more than $60,000 in a 12-month period, you must register for GST with IRD. Turnover of exactly $60,000 does not trigger it.
To add GST: multiply the net price by 1.15.
To remove GST: divide the gross price by 1.15.
Adding 15% GST to common amounts
To add GST, multiply the GST-exclusive price by 1.15. To pull GST out of a GST-inclusive total, multiply the gross by 3 and divide by 23 (the GST fraction at 15%).
| GST-exclusive | GST (15%) | GST-inclusive |
|---|---|---|
| $50 | $8 | $58 |
| $100 | $15 | $115 |
| $250 | $38 | $288 |
| $1,000 | $150 | $1,150 |
| $5,000 | $750 | $5,750 |
Registration threshold $60,000 taxable turnover in any 12-month period.
Worked examples
Add GST to $100
$100 × 1.15 = $115 GST-inclusive, of which $15 is GST.
Remove GST from $230
GST = $230 × 3 ÷ 23 = $30; the GST-exclusive price is $200.
GST filing frequency
| Frequency | Who it's for | Return due |
|---|---|---|
| Monthly | Mandatory if turnover > $24M; optional otherwise | 28th of the next month |
| 2-monthly | Default for most businesses | 28th after period end |
| 6-monthly | Available if turnover ≤ $500,000 | 28th after period end |
Two exceptions to the 28th rule: a November period-end is due 15 January, and a March period-end is due 7 May.
Not everything carries 15%
The calculator assumes a standard-rated supply. Before you charge 15%, check which of the three categories your supply falls into — the difference between zero-rated and exempt matters, because only one of them lets you claim GST back on what you spent earning it.
| Category | GST charged | Claim GST on expenses? | Typical examples |
|---|---|---|---|
| Standard-rated | 15% | Yes | Most goods and services sold in New Zealand |
| Zero-rated | 0% | Yes — this is the whole point | Exported goods, international transport, most supplies to non-residents outside NZ, and land sold between GST-registered parties |
| Exempt | None | No | Financial services, long-term residential rent, donated goods sold by a non-profit, fine metal |
Why the distinction bites: a residential landlord makes an exempt supply, so they charge no GST on rent and cannot claim the GST back on rates, insurance or maintenance. An exporter charges 0% but still claims every dollar of GST on their inputs. Same "no GST on the invoice", opposite cash outcome.
Exported goods have a clock: goods entered for export generally have to leave New Zealand within 28 days of the time of supply to keep zero-rating, unless Inland Revenue agrees to an extension.
Land is the trap: a land sale between two GST-registered parties must be zero-rated where the buyer does not intend it as a principal place of residence for themselves or a relative. If a condition fails at settlement, the supply reverts to 15% — on a property-sized number.
Sources: IRD — Zero-rated supplies and IRD — Exempt supplies.
Frequently asked questions
What is the NZ GST rate?
New Zealand GST is 15%. It applies to most goods and services. Some items are zero-rated (e.g. exported goods, certain financial services) and some are exempt (e.g. residential rent, financial services). See IRD GST guidance.
When do I need to register for GST?
You must register when your taxable supplies exceed $60,000 in any 12-month period — looking back OR reasonably projected forward. Exactly $60,000 does not trigger it. Registration is required within 21 days of exceeding the threshold. See IRD GST registration.
What about a one-off large sale?
IRD excludes genuine one-off, non-recurring sales (like selling a piece of business equipment) from the $60,000 threshold test. The Registration check tab handles this — enter the one-off amount in the optional field.
How often do I file a GST return?
Three options: monthly (mandatory if turnover > $24M), 2-monthly (default for most businesses), or 6-monthly (available if turnover ≤ $500,000). Pick based on cashflow and admin preference.
Invoice basis vs payments basis — what's the difference?
Invoice basis accounts for GST when you issue or receive an invoice. Payments basis accounts for GST when cash changes hands (available if turnover ≤ $2M). Hybrid: sales on invoice, purchases on payment.
When is my GST return due?
The 28th of the month after the period ends, with two exceptions: a November period-end is due 15 January, and a March period-end is due 7 May. See IRD GST filing and paying.
How do I file a GST return in myIR?
Log in to myIR, open your GST account, select the return for the taxable period, enter your GST sales and income plus purchases and expenses, then review and submit it. You must file for every taxable period, even when the return is nil. Compatible accounting software can also file directly. See IRD: Filing GST.
Is voluntary registration worth it below $60,000?
Yes if you have significant GST on business purchases to claim back, your customers are GST-registered, or you export (zero-rated supplies still let you reclaim input GST). Note: you must stay registered for at least 2 years.
Related calculators
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- Company tax calculator — 28% flat rate and imputation
- PAYE calculator — payroll withholding per pay cycle
Sources
GST information from Inland Revenue (IRD) — GST.
Last updated April 2026. Rates and thresholds sourced from Inland Revenue (IRD).
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