GST Price Converter

A GST-inclusive price already contains the 15% GST within the displayed amount — so $115 inclusive means $100 of goods/services value plus $15 of GST. A GST-exclusive price (also called ex-GST or plus-GST) does not include the tax, so $100 ex-GST becomes $115 when GST is added. In New Zealand, the Consumer Law requires that all prices displayed to consumers must be GST-inclusive — you cannot advertise $100 + GST to a retail customer. However, B2B (business-to-business) invoices often show both the ex-GST amount and the GST amount separately. When comparing prices across suppliers, always ensure you are comparing like-for-like (both inclusive or both exclusive). Overseas prices are almost always ex-equivalent-tax, making direct comparisons with NZ prices tricky. Source: IRD — GST and Consumer Law (ird.govt.nz/gst).

To add 15% GST to a GST-exclusive price, multiply by 1.15. For example, $200 ex-GST * 1.15 = $230 GST-inclusive. The GST portion is $30 (or equivalently, $200 * 0.15 = $30). This is the calculation businesses use when setting retail prices from their cost-plus ex-GST calculations, or when invoicing GST-registered clients. In New Zealand, if you are GST-registered and sell goods or services, you must charge GST on all taxable supplies (with limited exceptions). A tax invoice must show the GST-inclusive price plus the GST amount (or a statement that GST is included). The rate has been 15% since 1 October 2010, making the multiplier a stable 1.15 for all current NZ business calculations. Source: IRD — GST for Businesses (ird.govt.nz/gst).

To remove 15% GST from a GST-inclusive price, divide by 1.15. For example, $230 / 1.15 = $200 (ex-GST price). The GST component is $30 ($230 - $200). An alternative formula for the GST amount alone is to divide by 23 and multiply by 3: $230 / 23 * 3 = $30. This is important for GST-registered businesses claiming input tax credits — you can only claim the GST portion of a purchase. For example, buying a $575 laptop (GST-inclusive) for business use: the claimable GST is $575 / 1.15 * 0.15 = $75. Keep your tax invoices as IRD requires them to support GST claims. The ex-GST amount ($500) is what you record as the asset or expense cost in your accounts. Source: IRD — Claiming GST Input Tax Credits (ird.govt.nz/gst).

In New Zealand, all prices displayed or advertised to consumers must be GST-inclusive under the Fair Trading Act 1986 and associated regulations. Retailers, service providers, and businesses selling to the public cannot display a price without GST and then add it at the checkout. However, there are important exceptions: businesses selling to other GST-registered businesses (B2B) may show ex-GST prices on invoices and quotes, provided the context makes it clear the price excludes GST. Trade and wholesale suppliers commonly quote ex-GST. Online platforms that sell to a mix of consumers and businesses often display prices both ways. If a price is not clearly labelled, NZ consumer law generally presumes it is GST-inclusive. Always check the fine print when buying from trade or online platforms. Source: Fair Trading Act 1986 and Commerce Commission NZ (comcom.govt.nz).