Add GST to $100
$100 × 1.15 = $115 including GST. The GST amount is $15.
Use this free New Zealand GST calculator to add 15% GST to a GST-exclusive amount, remove GST from a total, or find the GST content inside a GST-inclusive price. It is useful for small businesses, sole traders, contractors, freelancers, bookkeepers, tradies and anyone checking a standard-rated NZ price.
Last reviewed by NZ Calculator: 5 July 2026 · Most calculations take under 30 seconds
Add GST:GST-inclusive price = GST-exclusive price × 1.15
Remove GST:GST-exclusive price = GST-inclusive price ÷ 1.15
Find GST content:GST amount inside a GST-inclusive total = total × 3 ÷ 23
These formulas use New Zealand's standard 15% GST rate. Zero-rated, exempt and special transactions may be treated differently.
$100 excluding GST becomes $115.00 including GST.
$100.00 × 1.15 = $115.00| What you need | Choose | Conversion |
|---|---|---|
| Add 15% GST to a net or GST-exclusive price | Add GST | Exclusive → inclusive |
| Remove GST from a total that already includes GST | Remove GST | Inclusive → exclusive |
| Find only the GST portion inside an inclusive total | Find GST | Inclusive total → GST content |
$100 × 1.15 = $115 including GST. The GST amount is $15.
$230 ÷ 1.15 = $200 excluding GST. The GST content is $30.
$1,000 × 3 ÷ 23 = $130.43 GST content. The ex-GST amount is $869.57.
To calculate GST from a total price in New Zealand, multiply the GST-inclusive total by 3 and divide by 23. For example, $115 × 3 ÷ 23 = $15 GST. Subtracting $15 from $115 gives the GST-exclusive price of $100.
When an amount excludes GST, multiply it by 0.15 to calculate the GST amount. Then add the GST to the original figure. For example, $200 × 0.15 = $30 GST, and $200 + $30 = $230 including GST.
Yes. New Zealand's standard GST rate is 15% and applies to most goods and services, including many imports. Some supplies are zero-rated at 0%, while others are exempt and do not have GST charged.
Official source: Inland Revenue — What GST is.
Divide the GST-inclusive price by 1.15. For example, $230 ÷ 1.15 = $200 excluding GST. Do not simply subtract 15% from the total, because 15% is calculated from the GST-exclusive amount rather than the inclusive total.
| Term | Meaning | Example |
|---|---|---|
| GST exclusive | The price before GST is added. | $100.00 |
| GST content | The GST amount contained in or added to the price. | $15.00 |
| GST inclusive | The total price after GST is included. | $115.00 |
You must generally register when you carry on a taxable activity and your turnover was at least $60,000 in the last 12 months, you expect it to be at least $60,000 in the next 12 months, or you add GST to your prices. Turnover means sales from the taxable activity, not profit.
You can choose to register voluntarily when taxable turnover is below $60,000. Registration creates ongoing obligations, including charging GST, filing returns, paying any GST owing and keeping records.
Official source: Inland Revenue — Registering for GST.
Monthly filing is generally required when sales exceed $24 million in a 12-month period. Businesses with sales under $24 million can generally file two-monthly, and businesses with sales under $500,000 can generally file six-monthly. Your filing frequency must align with your income-tax balance date.
Official source: Inland Revenue — Changing your GST filing frequency.
GST returns and payments are normally due on the 28th of the month after the taxable period ends. The main exceptions are periods ending 31 March, due 7 May, and 30 November, due 15 January. Your actual periods depend on the filing frequency and alignment recorded with Inland Revenue.
| Taxable period | Two-monthly due date | Six-monthly due date |
|---|---|---|
| April / May | 28 June | — |
| June / July | 28 August | — |
| August / September | 28 October | 28 October |
| October / November | 15 January | — |
| December / January | 28 February | — |
| February / March | 7 May | 7 May |
Official source: Inland Revenue — Filing GST.
| Treatment | GST charged | General effect |
|---|---|---|
| Standard-rated | 15% | GST is charged and eligible GST on business costs may generally be claimed. |
| Zero-rated | 0% | The supply is taxable at 0%; input GST may still be claimable when the requirements are met. |
| Exempt | No GST | GST is not charged and related input GST is generally not claimable. |
Examples and eligibility depend on the transaction. Check Inland Revenue guidance or obtain professional advice for exports, land transactions, imported goods, financial services and mixed-use activities.
New Zealand's standard GST rate is 15% on most goods and services. Some supplies are zero-rated or exempt.
Multiply the GST-exclusive amount by 1.15. For example, $200 × 1.15 = $230 including GST.
Divide the GST-inclusive amount by 1.15. For example, $230 ÷ 1.15 = $200 excluding GST.
Multiply the GST-inclusive total by 3 and divide by 23. For example, $115 × 3 ÷ 23 = $15 GST content.
GST exclusive means the stated price does not yet include GST. A 15% GST amount must be added when the supply is standard-rated.
GST content is the GST portion inside a GST-inclusive price. At the 15% rate, it is calculated as 3/23 of the inclusive total.
A zero-rated supply is taxable at 0% rather than 15%. It is different from an exempt supply, and eligible input GST may still be claimable.
Some supplies, including certain financial services and residential accommodation, can be exempt. The exact treatment depends on Inland Revenue rules and the transaction.
Registration is generally compulsory when taxable turnover was at least $60,000 in the last 12 months, is expected to reach at least $60,000 in the next 12 months, or when GST is added to prices.
The calculator can check individual amounts, but a GST return also requires complete sales, purchase and adjustment records under the accounting basis that applies to the business.
This calculator provides arithmetic estimates using New Zealand's standard 15% GST rate. It does not determine whether a transaction is standard-rated, zero-rated, exempt, subject to special rules or reportable in a particular GST period. Confirm tax treatment and filing obligations with Inland Revenue or a qualified tax professional.