A single 15% rate with almost no exemptions — groceries are taxed like everything else. That simplicity makes it a standard textbook example of GST design.
NZ$15.65 of it is tax, leaving NZ$104.35 before tax.
GST rates in New Zealand for 2026
New Zealand charges GST at a standard rate of 15%. There is no reduced rate. Amounts on this page are in New Zealand Dollar (NZD).
A single 15% rate with almost no exemptions — groceries are taxed like everything else. That simplicity makes it a standard textbook example of GST design.
Rate
Type
Gross = net ×
Tax share of the gross price
15%
standard
1.15
13.04%
How much GST is inside a price
If a price already includes GST, divide by 1 plus the rate: at 15%, NZ$100 ÷ 1.15 = NZ$86.96 before tax, so NZ$13.04 is tax.
Rate
Tax in NZ$100
Net of NZ$100
Tax in NZ$1,000
Net of NZ$1,000
15%
NZ$13.04
NZ$86.96
NZ$130.43
NZ$869.57
Adding GST to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 15%, NZ$1,000 × 1.15 = NZ$1,150.
Rate
Tax on NZ$100
NZ$100 plus tax
Tax on NZ$1,000
NZ$1,000 plus tax
15%
NZ$15
NZ$115
NZ$150
NZ$1,150
How New Zealand's standard rate compares
New Zealand's 15% standard rate compares with a median of 18%: 21 of the 39 countries in this calculator's table charge more, 15 less.
Saudi Arabia and South Africa also charge 15% as standard.
This is a reference calculation using common tax assumptions and is not a substitute for professional advice. We accept no liability for decisions made from it — see the terms of use for details.