New Zealand · 2026

New Zealand GST Calculator

Calculate Kiwi Good & Service Tax (15%) instantly. Easily add or remove GST from any NZD amount with our high-precision tool.

Select Your Mode

Choose between "Add GST to Net" for creating quotes or "Extract GST from Total" to help reconcile receipts and expenses.

Enter Your Amount

Input your NZD dollar amount. The calculator processes your input in real-time, displaying a breakdown of the net and tax components as you type.

See Breakdown

Switch the GST toggle ON (15%) for standard taxable items or OFF (0%) for GST-free food and residential rent to see your calculated totals.

NZ GST Calculator

15% rate · Effective from 1 October 2010

NZD
APPLY GST
Base Amount NZD 10,000.00
GST (15%) NZD 1,500.00
Total NZD 11,500.00

At a Glance

Key thresholds & IRD deadlines

Registration NZD 60K Rolling 12-month turnover
Filing Cycle 2-Monthly Default · monthly & 6-monthly available
Long-Stay Rate 9% Stays over 4 weeks (effective)
Amount Breakdown
Net Amount GST Component
From 1 April 2024, online marketplaces (Airbnb, Bookabach, Uber) collect 15% GST on listed services and short-stay accommodation, regardless of whether the host is GST-registered.

How GST Is Calculated

New Zealand GST is a flat 15% rate applied to most goods and services. Calculation is straightforward whether you're adding GST to a net price or extracting it from a GST-inclusive total.

Adding GST

When pricing a product or service excluding GST, multiply by 1.15 to find the GST-inclusive total.

GST = Price × 0.15
Total = Price × 1.15

Example: NZD 100 × 1.15 = NZD 115.00

Extracting GST

When working backwards from a GST-inclusive amount, divide by 1.15 — or take 3/23 (the IRD's official tax fraction) to find the GST portion directly.

Base = Total ÷ 1.15
GST = Total × 3/23

Example: NZD 115 ÷ 1.15 = NZD 100.00

What Is (and Isn't) Subject to GST

Most goods and services in New Zealand are standard-rated at 15% — including basic food, which is taxed unlike in Australia. Other supplies fall into two main categories where no GST is charged: zero-rated (where input tax credits remain claimable) and exempt (where credits cannot be claimed).

Zero-Rated (0%) Supplies

  • Exports of goods and services
  • International transport services
  • Most B2B land transactions
  • Sale of a going-concern business
  • First sale of refined precious metals

Exempt Supplies (No Credits)

  • Long-term residential rental accommodation
  • Most financial services
  • Donated goods sold by non-profits
  • Penalty interest charges
9% effective rate on long-stay accommodation: Under section 10(6) of the GST Act, accommodation in a commercial dwelling (hotel, motel, hostel, boarding house) for stays over 4 consecutive weeks is charged GST on only 60% of the value of "domestic goods and services" — producing an effective rate of 9% rather than 15%. If agreed up-front that the stay will exceed 4 weeks, the reduced rate applies from day one.

GST Filing Cycles & Due Dates

GST-registered businesses lodge returns through myIR. The return and payment are due by the 28th of the month following the end of the taxable period. IRD assigns or approves filing frequency based on annual taxable supplies. Late payment attracts a 1% penalty the day after the due date, then an additional 4% if still unpaid after 7 days. The further 1%-per-month incremental penalty does not apply to GST. Late filing penalties range from NZD 50 to NZD 250.

Filing CycleWho It Applies ToDue Date
MonthlyMandatory for businesses with annual taxable supplies above NZD 24M (optional for smaller)28th of the following month
2-MonthlyDefault for businesses with annual taxable supplies between NZD 500K and NZD 24M28th of the month after period end
6-MonthlyAvailable by election to businesses with annual taxable supplies under NZD 500K28th of the month after period end

Standard 2-Monthly Filing Due Dates

For a calendar-aligned 2-monthly filer. The 31 March return is due 7 May, and the 30 November return is due 15 January (special holiday extensions). If a due date falls on a weekend or public holiday, the deadline shifts to the next working day.

28 March
Jan – Feb return due
7 May
Mar – Apr return due *
28 July
May – Jun return due
28 September
Jul – Aug return due
28 November
Sep – Oct return due
15 January
Nov – Dec return due *

* Mar–Apr period uses the 31 March year-end extension. Nov–Dec period uses the holiday extension to 15 January.

GST Rate History

New Zealand introduced GST on 1 October 1986 as part of the Fourth Labour Government's tax reforms (alongside large income tax cuts). The rate has changed only twice since then — making NZ's GST one of the most stable consumption tax systems in the OECD.

1 Oct 1986 10% GST introduced as part of comprehensive tax reform
1 Jul 1989 12.5% Rate increased to fund social spending — held for 21 years
1 Oct 2010 15% Current rate · part of revenue-neutral "tax switch"
Why has the rate stayed at 15%? The 2010 increase was part of a revenue-neutral "tax switch" — GST was raised while personal income tax rates were cut. No government has proposed a further increase since, and the broad-base, low-rate philosophy underpinning NZ's GST has remained stable across both major parties. The NZD 60,000 registration threshold has also been unchanged since 1 October 2009.
FAQ

Frequently Asked Questions

Common questions about New Zealand GST — registration, rates, zero-rated and exempt supplies, filing deadlines, and taxable supply information — answers verified against official IRD guidance.

Important Disclaimer

For educational and informational purposes only. This calculator produces estimates based on the inputs provided and the official Inland Revenue (IRD) Goods and Services Tax (GST) settings for New Zealand. The standard GST rate is 15% and has been unchanged since 1 October 2010. The compulsory registration threshold is NZD 60,000 in taxable supplies on a rolling 12-month basis (s.51 GST Act 1985), unchanged since 1 October 2009. Filing frequencies are 1-monthly (mandatory above NZD 24M turnover), 2-monthly (default for NZD 500K – 24M), or 6-monthly (elected, under NZD 500K), with returns and payments due on the 28th of the month following the period end. Late payment attracts a 1% penalty the day after the due date and an additional 4% if unpaid after 7 days; the further 1%-per-month incremental penalty does not apply to GST. Late filing penalties range from NZD 50 to NZD 250.

No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (IRD, Ministry of Business, Innovation & Employment, Sorted.org.nz), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. GST rules, registration thresholds, filing periods and penalty rates change from time to time — figures shown may be out of date, and individual circumstances such as the long-stay accommodation reduced rate (s.10(6)), online marketplace rules for listed services from 1 April 2024, mixed supplies, change-in-use adjustments, the going-concern rules, or international transactions not captured by the inputs may materially affect actual GST obligations.

Not financial or tax advice. Information provided is general in nature only and does not take into account your business circumstances, structure, or industry. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. Before relying on any figure shown, obtain personalised advice from a chartered accountant or tax agent, or seek formal guidance directly from IRD.

Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.

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