NZ GST Calculator
Add or remove 15% GST, check if your turnover crosses the $60,000 registration threshold, and work out your filing frequency, accounting basis, and next return due date.
About NZ GST
Goods and Services Tax (GST) is a consumption tax charged at 15% on most goods and services in New Zealand.
If your business has (or expects) taxable turnover of more than $60,000 per year, you must register for GST with IRD.
To add GST: multiply the net price by 1.15.
To remove GST: divide the gross price by 1.15.
Frequently asked questions
What is the NZ GST rate?
New Zealand GST is 15%. It applies to most goods and services. Some items are zero-rated (e.g. exported goods, certain financial services) and some are exempt (e.g. residential rent, financial services). See IRD GST guidance.
When do I need to register for GST?
You must register when your taxable supplies exceed $60,000 in any 12-month period — looking back OR reasonably projected forward. Registration is required within 21 days of crossing the threshold. See IRD GST registration.
What about a one-off large sale?
IRD excludes genuine one-off, non-recurring sales (like selling a piece of business equipment) from the $60,000 threshold test. The Registration check tab handles this — enter the one-off amount in the optional field.
How often do I file a GST return?
Three options: monthly (mandatory if turnover > $24M), 2-monthly (default for most businesses), or 6-monthly (available if turnover ≤ $500,000). Pick based on cashflow and admin preference.
Invoice basis vs payments basis — what's the difference?
Invoice basis accounts for GST when you issue or receive an invoice. Payments basis accounts for GST when cash changes hands (available if turnover ≤ $2M). Hybrid: sales on invoice, purchases on payment.
When is my GST return due?
The 28th of the month after the period ends, with two exceptions: a November period-end is due 15 January, and a March period-end is due 7 May. See IRD GST filing and paying.
Is voluntary registration worth it below $60,000?
Yes if you have significant GST on business purchases to claim back, your customers are GST-registered, or you export (zero-rated supplies still let you reclaim input GST). Note: you must stay registered for at least 2 years.
Related calculators
- Provisional tax calculator — income tax instalments for self-employed
- Sole trader tax calculator — income tax + ACC + GST combined
- Company tax calculator — 28% flat rate and imputation
- PAYE calculator — payroll withholding per pay cycle
Sources
GST information from Inland Revenue (IRD) — GST.
Last updated April 2026. Rates and thresholds sourced from Inland Revenue (IRD).