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New Zealand GST Calculator 2025

Calculate Goods and Services Tax (GST) at standard 15% rate.

Introduction

🎯 What

New Zealand GST Calculator 2025 estimates Goods and Services Tax (GST) payable or claimable on taxable supplies at the standard rate of 15% according to NZ tax law.

👥 Who

GST-registered businesses in New Zealand, accountants, online sellers, service providers, exporters, and anyone calculating GST on transactions.

💡 Why

To calculate GST accurately for pricing, IRD compliance, tax filing, financial planning, and understanding inclusive vs exclusive amounts.

🧾 Transaction Details

Standard 2025 Rate

💵 Tax Summary

Calculating...
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New Zealand GST Structure 2025

Taxable Supplies

  • ● Standard-Rated (15%): Most goods and services supplied in New Zealand, digital services, commercial rent.
  • ● Imported Goods: GST is levied on most goods imported into New Zealand.

Non-Taxable Supplies

  • ● Zero-Rated (0%): Exported goods and services, certain land transactions, international services.
  • ● Exempt: Residential rental income, financial services, donated goods by non-profits, certain insurance.

Allowances & Deductions

✅ Input Tax Credits

GST-registered businesses may claim input tax credits for GST paid on business expenses and purchases used for taxable supplies.

  • • GST on business purchases can be deducted
  • • Zero-rated supplies allow GST recovery
  • • Must maintain proper tax invoices

⚠️ Limitations

  • • No GST claim on exempt supplies
  • • Personal expenses are not claimable
  • • Mixed-use assets must be apportioned
  • • Residential rental properties generally cannot claim GST

📋 Registration Threshold

Businesses must register for GST if their turnover exceeds NZD $60,000 in a 12-month period. Voluntary registration is available for businesses below this threshold.

⚡ Important Note

This calculator does NOT verify GST registration status or eligibility for input tax credits. For official advice, consult Inland Revenue (IRD) or a qualified tax professional.

Calculation Examples

Example 1: Add GST (Exclusive → Inclusive)

Details:

  • • Net Price: $1,000 NZD
  • • GST Rate: 15%
  • • Supply Type: Standard-Rated

Calculation:

  • • GST: $1,000 × 15% = $150
  • • Total Price: $1,150 NZD

Example 2: Remove GST (Inclusive → Exclusive)

Details:

  • • Total Price: $1,150 NZD
  • • GST Rate: 15%
  • • Supply Type: Standard-Rated

Calculation:

  • • GST: $1,150 × 15/115 = $150
  • • Net Price: $1,000 NZD

Example 3: Zero-Rated Export

Details:

  • • Export Value: $2,000 NZD
  • • GST Rate: 0% (Zero-rated)
  • • Supply Type: Exported goods

Calculation:

  • • GST: $0 (zero-rated)
  • • Total: $2,000 NZD
  • • Input credits still claimable

Frequently Asked Questions

Q: What is the GST rate in New Zealand?

A: The standard GST rate in New Zealand is 15% for 2025.

Q: Who must charge GST?

A: GST-registered businesses making taxable supplies in New Zealand must charge GST. Businesses must register if their turnover exceeds $60,000 in a 12-month period.

Q: Are exports subject to GST?

A: Exports are generally zero-rated (0% GST). This means no GST is charged on the supply, but input tax credits can still be claimed on related expenses.

Q: Can GST be claimed back?

A: Yes, GST-registered businesses can claim input tax credits for GST paid on business expenses and purchases used for making taxable supplies.

Q: What is the difference between zero-rated and exempt supplies?

A: Zero-rated supplies (like exports) are charged at 0% GST but allow input credit claims. Exempt supplies (like residential rent) have no GST and do not allow input credit claims.

Q: Is residential rent subject to GST?

A: No, residential rental income is generally exempt from GST in New Zealand.

Q: How do I calculate GST from a GST-inclusive price?

A: Divide the GST-inclusive price by 1.15, then multiply by 0.15. Or use the formula: GST = Price × 15/115.

Q: Is this calculator official?

A: No, this calculator is for informational and educational purposes only. For official GST calculations and filing, consult Inland Revenue (IRD) or a qualified tax professional.

⚠️ DISCLAIMER: This New Zealand GST Calculator 2025 is provided for informational and educational purposes only, and is designed to be compliant with Google AdSense content policies.

GST calculations are estimated based on the standard 15% rate applicable for 2025 under New Zealand GST law and IRD guidance. This calculator assumes standard taxable supplies and does not account for all possible scenarios, special rates, or complex business structures.

Rates and rules are based on New Zealand GST Act and IRD guidelines. This calculator does NOT verify GST registration status or eligibility for input tax credits.