New Zealand GST — Flat 15% on Almost Everything
New Zealand's GST is one of the broadest consumption taxes in the world. The flat 15% rate applies to almost all goods and services with minimal exemptions. Unlike Australia (which exempts food), the UK (which zero-rates food), or Canada (which has a reduced rate for groceries), NZ applies GST to food and clothing at the full 15% rate. The only major zero-rated categories are exports and some financial services.
How to Add or Remove NZ GST
To add 15% GST to a net price: multiply by 1.15. To remove GST from a gross price: divide by 1.15 (or multiply by 100/115). The GST fraction is 3/23 of the GST-inclusive price. Many NZ businesses display prices GST-inclusive, with the GST component shown on the receipt.