Methodology
How this calculator works
To add GST, multiply the exclusive price by 15% and add it. To extract GST from an inclusive total, divide by 1.15; the GST component is also 3/23 of that inclusive total.
Add 15% GST to a price or extract the GST already included in a New Zealand total.
Advanced GST invoice calculation
Invoice result
Methodology
To add GST, multiply the exclusive price by 15% and add it. To extract GST from an inclusive total, divide by 1.15; the GST component is also 3/23 of that inclusive total.
Worked example
NZ$100 excluding GST becomes NZ$115 including GST. In reverse, NZ$115 inclusive contains NZ$15 GST—not NZ$17.25—because the 15% is based on the NZ$100 pre-tax price.
Common questions
Divide the GST-inclusive total by 1.15. Subtracting 15% from the total gives the wrong base amount.
At New Zealand’s 15% rate, the GST component is 3/23 of the inclusive price.
No. Registration status and the type of supply matter. Check Inland Revenue guidance for zero-rated and exempt supplies.
Primary reference: Inland Revenue New Zealand — GST. Rules reviewed 24 October 2026.
Rule period: Current published rules within the page’s stated period and scope
Next scheduled review: 15 December 2026
The implemented rates, thresholds, displayed scope and representative boundary behaviour were reviewed against the primary source linked on the page.
This arithmetic tool does not determine whether a sale is taxable, zero-rated or exempt, or whether a business can claim input tax. This calculator provides a planning estimate, not personal financial or tax advice.