NZ GST Calculator

About New Zealand GST

GST (Goods and Services Tax) in New Zealand is levied at 15% on most goods and services supplied in New Zealand. Any business with taxable supplies exceeding NZD 60,000 in any 12-month period must register for GST with Inland Revenue (IRD). Below this threshold, registration is voluntary — but voluntary registration can be advantageous if your customers are GST-registered businesses, as it allows you to claim GST credits on your own purchases. Once registered, you must file GST returns either monthly, two-monthly, or six-monthly depending on your turnover and IRD approval.

New Zealand GST is structured similarly to Australia's, but there are important differences. The rate is 15% rather than 10%, and the registration threshold is NZD 60,000 rather than AUD 75,000. The formula to extract GST from a GST-inclusive amount is to divide by 23 and multiply by 3 (equivalent to dividing by 7.667), or more simply: divide the GST-inclusive amount by 1.15 to get the net amount, then subtract to find the GST. This calculator handles that automatically. New Zealand has fewer GST-exempt categories than Australia — most supplies are taxable at 15%, with zero-rating applying mainly to exports and some financial services.

When coding supplier invoices in Xero or MYOB, it is important to distinguish between GST-inclusive and GST-exclusive amounts to avoid claiming incorrect GST credits. A common error is entering the gross (GST-inclusive) amount as the net amount, which overstates the GST credit by 15%. Always check whether a supplier invoice has already stated its amounts as inclusive or exclusive of GST before coding.

How to use this NZ GST calculator

1. Select Add GST if you have an ex-GST (net) amount and need to work out the GST-inclusive price to show on a customer invoice.
2. Select Remove GST if you have a GST-inclusive amount from a supplier invoice and need to split it into net and GST for coding in your accounts.
3. Enter the NZD amount — the calculator instantly shows gross, net, and the GST component at 15%.
4. Use the GST figure when completing your GST return with IRD, ensuring your output tax and input tax credits reflect the correct amounts.

When must I register for GST in New Zealand?

You must register for GST if your taxable turnover exceeds NZD 60,000 in any 12-month period (past or projected). This applies to most business structures — sole traders, companies, partnerships, and trusts. Businesses that are based overseas but supply to New Zealand customers may also need to register under the non-resident registration rules introduced in 2016 for remote services and expanded for low-value goods from 2023.

What supplies are zero-rated or exempt from NZ GST?

Zero-rated supplies (taxed at 0%) include exports of goods, certain financial services, and the sale of a going concern business. Zero-rating means you charge no GST on the supply but can still claim GST credits on related purchases. Exempt supplies — where no GST is charged and no credits are available — are relatively rare in New Zealand compared to Australia, and mainly cover residential rents and certain financial services. Most business-to-business and consumer supplies will attract the full 15% rate.

How often do I file a GST return with IRD?

The standard GST return filing frequency for most businesses is two-monthly (six returns per year). Businesses with turnover above NZD 24 million must file monthly. Smaller businesses with turnover under NZD 500,000 can elect to file six-monthly. Returns are due on the 28th of the month following the end of the GST period. Late filing and payment attracts use-of-money interest and late payment penalties, so set a calendar reminder well before the due date.