New Zealand GST is 15%. Extract included GST using 3/23 of the price. The supplier’s tax treatment determines the GST charged; the purchaser’s own registration and eligible business use determine input credit. For qualifying commercial accommodation, enter the eligible domestic charges separately from charges taxed on their full value.

Formula

Exclusive: GST = value × 15%. Inclusive: GST = total × 3/23. Eligible long-stay domestic accommodation: GST = value × 60% × 15%; other charges remain fully taxable.

Examples

GST-inclusive purchase

NZD 230 includes GST 30 and value before GST 200. An unregistered buyer has no input credit.

Qualifying accommodation

Eligible domestic charges of NZD 1,000 and other fully taxable charges of NZD 200 produce GST 120 and total 1,320.

A PRACTICAL GUIDE

When to use this calculator

A New Zealand GST calculation is useful when preparing a quote, checking an invoice or recovering the net amount from an advertised price. The inclusive and exclusive modes answer different questions, so identifying what your starting amount represents is more important than choosing a convenient percentage.

Information to prepare

Confirm whether GST is already included and separate items with different treatments. If using the long-stay accommodation option, identify the eligible domestic accommodation component and the separately charged services. Applying its reduced taxable proportion to the entire bill can understate the tax on other charges.

How to interpret the result

The tax base is the value to which the selected transaction treatment applies. An inclusive total already contains tax and requires a reverse calculation to recover its net value. These amounts are not interchangeable. Tax charged on an invoice, tax withheld by a customer and eligible input-tax credit describe different obligations. Subtracting two amounts in a cash breakdown does not establish that they have the same legal treatment. Check what each output represents before using it in an invoice or budget.

A practical comparison

For a budget comparison, use final prices to compare cash outlay and net prices to compare the underlying supply. Extracting included GST uses a fraction of the total rather than the ordinary percentage of that total. Income tax on earnings is a separate calculation from invoice GST.

Check your calculation step by step

  1. Match the figures to the selected period and use NZD for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
  2. Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
  3. Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.

Continue with a related calculation

These tools cover other questions in New Zealand. Choose the one that matches the amount you want to check:

If you are comparing countries

Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.

Explore all calculators for New Zealand

Frequently asked questions

Does an unregistered buyer pay GST?

Yes, when a registered supplier makes a standard-rated supply. The buyer’s lack of registration does not remove that invoice GST; it means no input credit is estimated.

When does the accommodation reduction apply?

Domestic goods and services after the first four weeks are valued at 60%. If a stay longer than four weeks was agreed upfront, the reduction can apply from the start. Put charges that do not qualify, including fully taxable food and services, in the other field.

CHECK THE REFERENCES

Official sources