data tool
GST calculator for New Zealand
To add GST in New Zealand, multiply the price by 1.15; to find the GST inside a GST inclusive price, multiply by 3 and divide by 23. This calculator does both line by line, handles zero rated items, and says which taxable supply information band the sale falls in.
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- Free, no sign in
- No watermark, no file limit
How it works
- 1
Choose the direction
Pick whether the amounts exclude GST, so 15% is added, or include it, so the 3/23 share is taken out.
- 2
Enter the lines
Type each amount and mark it 15% or zero rated. Add up to 20 lines for a whole invoice.
- 3
Read the totals
The panel shows the total excluding GST, the GST and the total including GST, to the cent.
- 4
Check the record you owe
A note under the lines says whether the sale is $200 or less, over $200, or over $1,000, and what each band has to show.
Where 3/23 comes from
GST in New Zealand is 15% of the GST exclusive price. A GST inclusive price is therefore 115% of the price before tax, and the GST is 15 parts of those 115, which reduces to 3/23. So the GST in a $230 price is $30, and the price before GST is $200. Multiplying a GST inclusive amount by 3 and dividing by 23 always gives the GST; dividing by 1.15 gives the exclusive price. Taking 15% of an inclusive price overstates the tax, which is the most common mistake on invoices typed by hand.
Taxable supply information replaced tax invoices
Since 1 April 2023 New Zealand no longer requires a single document called a tax invoice. Instead, a registered seller must provide taxable supply information, and records can come from several places, such as an invoice and a contract together. For supplies over $200, a GST registered buyer can ask for it and must get it within 28 days. The details required depend on the value of the supply, which is why the calculator shows the band.
The three value bands
For supplies of $200 or less, there is no taxable supply information to provide, though both sides still keep records of the purchase or sale. For supplies over $200 up to $1,000, the record shows the seller's name and GST number, the date, a description, and either the GST exclusive amount, the GST and the inclusive amount, or the inclusive amount with a statement that GST is included. Over $1,000, it also shows the buyer's name and at least one identifier, such as an address, phone number, email, trading name or NZBN.
Zero rated is not the same as exempt
A zero rated supply is taxable at 0%, which matters to the seller because GST on their own costs can still be claimed. Exports of goods and the sale of a business as a going concern are common examples. An exempt supply, such as residential rent or most financial services, is outside GST, and the GST on costs relating to it cannot be claimed. Both carry no GST on the invoice, so the arithmetic here is the same, but the label on the invoice and the treatment in the GST return differ.
GST on quotes and invoices
State clearly whether quoted prices include GST. A New Zealand customer expects consumer prices to include it, while trade quotes are often written exclusive. The proposals module labels tax as GST for quotes and invoices in New Zealand dollars, with a tax rate on each pricing line, so the 15% and the zero rated lines worked out here map onto the pricing table directly.
Registering for GST in New Zealand
Registration is required once turnover from a taxable activity was at least $60,000 in the last 12 months, or is expected to be at least $60,000 in the next 12. Below that it is optional. An unregistered person must not charge GST or provide taxable supply information, so if you are not registered, set every line to zero rated or leave GST out of your prices.
Limits
- Rate checked on 21 October 2026 against the Goods and Services Tax Act 1985 and Inland Revenue. This is arithmetic, not tax advice.
- Lines at one rate are totalled before the GST is worked out, then rounded once to the nearest cent, half a cent up.
- No GST return, no secondhand goods credit and no imported services.
- Exempt supplies, such as residential rent and financial services, carry no GST; enter them as zero rated to keep them out of the GST total, knowing the two are different in law.
What it does not do
- It does not file a GST return.
- It does not decide whether a supply is zero rated.
- It does not store the amounts.
Questions people ask
How do I calculate GST backwards in NZ?
Multiply the GST inclusive amount by 3 and divide by 23. For $460, that is $60 GST, leaving $400 before GST. Alternatively, divide the inclusive amount by 1.15 to get the exclusive price and subtract it from the total to get the GST.
Is a receipt enough for a $150 purchase?
For supplies of $200 or less, the seller does not have to provide taxable supply information, so an ordinary receipt is normal. The buyer still needs records that support any GST they claim, such as the receipt, a bank statement or the seller's details, kept for the usual seven years.
What must taxable supply information show over $1,000?
Everything the $200 to $1,000 band needs, meaning the seller's name and GST number, the date, a description and the amounts, plus the buyer's name and at least one identifier, such as a physical or postal address, phone number, email address, trading name or NZBN.
When did NZ GST become 15%?
The rate rose from 12.5% to 15% on 1 October 2010 and has stayed there since. Older calculators using 1/9 for the GST fraction belong to the 12.5% era; at 15% the fraction is 3/23, which is what this calculator uses.
Do I add GST to an invoice for an overseas client?
Services supplied to a client outside New Zealand are often zero rated, and exported goods usually are, but the rules depend on where the client is and where the service is performed or received. Check Inland Revenue's guidance for your case, then mark those lines zero rated here.
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Background reading: the question page on this.
Written and checked by the OneCraft team. Last checked .