New Zealand GST calculator

How gst in New Zealand is calculated

Inland Revenue states it in its own GST guide: *"GST is a tax, usually 15%, charged by GST registered businesses on the supply (sale) of most goods and services in New Zealand."* There is one rate, so this page asks no category question. The word *usually* carries the exceptions — exports and some financial supplies are zero-rated or exempt — but zero-rating is a different mechanism from a reduced rate, and conflating them changes whether input tax can be claimed.

Because the rate is 15%, the arithmetic has two shortcuts worth knowing. To add GST, multiply by 0.15. To find the GST inside a GST-inclusive price, divide by 7.666… — or, as IR’s own guide puts it, multiply by 3 and divide by 23. A $115 price contains exactly $15 of GST.

The registration test is a **rolling twelve months with a forecast arm**, which is stricter than it first reads. You must register if turnover *was* over NZ$60,000 in the last 12 months **or** is *expected* to go over it in the next 12. So the obligation can arise from a budget rather than an outturn, and it can arise in any month — there is no year end to wait for. Below the figure registration is voluntary, and often still worth it for an exporter, whose zero-rated sales let them reclaim GST on expenses.