Global VAT Calc

New Zealand GST Calculator

Last reviewed 16 October 2026

One rate, one form: New Zealand's 15% GST, added or removed — with the zero-rated list and the NZ$60,000 threshold alongside.

Net (excl. VAT)—
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Gross (incl. VAT)—
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New Zealand’s single-rate GST

New Zealand keeps it simple: one 15% GST on most goods and services, in place since 1 October 2010 (when it rose from 12.5%). There is no reduced-rate ladder to memorise — instead, specific categories are zero-rated (exports, sales of land and businesses as going concerns) or exempt (most financial services, residential rent, some education and health services).

Consumer prices in New Zealand are normally displayed GST-inclusive, and “+GST” pricing is common in business-to-business quotes — a handy signal for which way the calculation needs to go.

15%, both directions

  • NZ$100 net → NZ$115 (GST NZ$15).
  • NZ$115 ÷ 1.15 = NZ$100 net.
  • NZ$250 net → NZ$287.50; NZ$1,150 gross → NZ$1,000 net (GST NZ$150).
  • A quick mental check: the GST portion is exactly 13.04% of a GST-inclusive price at this rate (15 ÷ 115) — much less than 15%, which is why subtracting 15% from the gross is wrong.

Registration and filing basics

  • Registration threshold: you must register when your total taxable supplies exceed NZ$60,000 in any 12-month period (or are expected to). Below that, registration is voluntary — useful if you want to reclaim GST on start-up costs.
  • Filing frequency: returns are filed monthly, every two months, or six-monthly, depending on turnover and your choices with Inland Revenue.
  • Payments: GST returns and payments are generally due on the 28th of the month following the end of the period — a date worth diarising, since penalties are automatic.
  • Invoices: a “tax invoice” is the NZ term of art for the document showing a registered supplier’s GST number and the tax charged; buyers need one to claim input deductions.
  • Authority: Inland Revenue (IRD) administers GST; registration is done through myIR.

Related tools

Australia GST calculator · Canada GST calculator · Reverse VAT calculator · All VAT and GST rates

New Zealand GST questions

What is the GST rate in New Zealand?

15% — a single standard rate, with no reduced rates. Some supplies are zero-rated (like exports) or exempt (like residential rent).

How do I calculate NZ GST backwards?

Divide the GST-inclusive price by 1.15. NZ$115 becomes NZ$100 net with NZ$15 of GST.

When must I register for GST in New Zealand?

When taxable supplies exceed NZ$60,000 in any 12-month period, or are expected to. Voluntary registration is available below the threshold.

Is GST charged on exports from New Zealand?

No — exports are zero-rated. You charge no GST on the export, but you can generally still claim GST on related business costs.

How often are NZ GST returns filed?

Monthly, two-monthly or six-monthly, depending on your turnover and the frequency you choose with Inland Revenue. Payment is generally due on the 28th of the following month.

Checked against Inland Revenue guidance on 16 October 2026 · Methodology · Editorial standards · Report an error