Rates verified January 2026 · https://www.ird.govt.nz

New Zealand GST Calculator 2026 — 15% Flat Rate

Flat 15% GST · applies to almost everything · no food or clothing exemptions

New Zealand has a flat 15% Goods and Services Tax (GST) that applies to almost everything — there are very few exemptions. Unlike most countries, NZ GST applies to food and clothing. Use this calculator to add 15% GST or remove GST from any amount.

Quick answer

New Zealand standard GST rate is 15%.

Add GST to a net price or remove GST from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.

Standard GST

15%

Calculator

GST rate — type any % (editable)

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Amount before GST

NZ$

Quick amounts

Enter an amount to see the result.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

All New Zealand GST rates

Standard GST Rate

Virtually all goods and services — food, clothing, electronics, services, accommodation

15%

Zero Rate

Exports, financial services (some), international transport

Type any rate directly in the rate field above to switch rates.

Standard GST rate

15%

New Zealand · NZD

Registration thresholdNZ$60,000 annual taxable turnover

GST number formatNZBN or IRD number (9 digits)

Filing frequencyMonthly, 2-monthly, or 6-monthly

Exempt / Zero-rated categories

Residential rent
Financial services
Donated goods sold by non-profits

How to use and formula

How to calculate New Zealand GST

Enter the amount, use the standard 15% rate or type a reduced rate, then choose whether you want to add GST to a net price or remove GST from a gross total.

Enter the invoice, receipt, or product amount.
Check the correct GST rate for the item category.
Use add mode for net-to-gross or reverse mode for gross-to-net.

GST formulas

Gross = net x (1 + rate / 100)

Net = gross / (1 + rate / 100)

GST amount = gross - net

Example at 15%: NZ$100 net becomes NZ$115.00 gross.

New Zealand GST examples

Fast checks for adding or removing GST at the most common rates.

Add 15% GST to NZ$100.00

NZ$115.00 gross

NZ$100.00 x 15% = NZ$15.00 GST.

Remove 15% GST from NZ$115.00

NZ$100.00 net

NZ$115.00 ÷ 1.15 = NZ$100.00 before GST.

Official New Zealand GST source

Rates and rules on this page were last reviewed in January 2026 against https://www.ird.govt.nz. Use the linked authority for filing, registrations, or address-specific compliance.

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.

Common mistakes to avoid

Using 15% for every item

New Zealand may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.

Subtracting the percentage from a gross price

To extract GST, divide by 1 + rate/100 — do not subtract 15% from the total.

New Zealand GST — frequently asked questions

What is the New Zealand GST rate in 2026?

New Zealand has a flat 15% GST on almost all goods and services. There are very few exemptions — food and clothing are taxed unlike in many other countries.

How do I remove GST from a NZ price?

To remove 15% NZ GST from a GST-inclusive price: divide by 1.15. NZ$115 ÷ 1.15 = NZ$100 net. Or multiply the gross price by 3/23 to find the GST element.

Is food taxed in New Zealand?

Yes. New Zealand GST applies to food and groceries, unlike most countries. This is part of NZ's broad-base, low-rate GST design.

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Use the right New Zealand GST rate

Use this page to add GST, remove GST, or check invoice math for New Zealand. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.

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Disclaimer: GST rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official New Zealand tax authority or a qualified tax professional before making filing or business decisions.