GST and HST calculator for Australia, New Zealand and Canada

How to calculate GST

1. Pick the country or province. Choose Australia, New Zealand or a Canadian province. The tax lines load automatically, such as GST 5% + PST 7% for British Columbia.
2. Choose add or remove. Use “Add tax” when your price is before tax. Use “Remove tax” when the price already includes tax.
3. Enter the amount. Type the price and pick a currency. AUD, NZD or CAD is suggested for the region.
4. Read the breakdown. See net, each tax line and the total. For Canada the tax lines are added together on the net price.
5. Confirm the rate applies. Not everything is taxed at the standard rate. GST-free and zero-rated supplies exist, so check with the tax authority.

What GST is, and which countries use it

Goods and services tax (GST) is a value-added tax. Australia and New Zealand call it GST, and so does Canada, where it is also combined with provincial taxes in some provinces. A registered business charges GST on its taxable sales and normally claims back the GST it pays on business costs, handing over the difference to the tax authority.

The calculator uses the same two formulas as any percentage tax. To add tax, multiply the net price by the total rate. To remove tax, divide the gross price by one plus the total rate. When there is more than one tax line, such as GST and PST, the lines are added together because each is charged on the net price.

Australia: GST at 10%

Australia’s GST is 10% on most goods and services. Some things are GST-free, such as many basic foods, certain health and education services and exports. Others are input-taxed, such as residential rent and financial supplies.

• Registration. You must register when your GST turnover meets the threshold set by the ATO. For most businesses that is A$75,000; for non-profit bodies it is higher. Taxi and ride-sourcing drivers must register regardless of turnover. Check the ATO for the current threshold.
• Tax invoices. If you are registered and the sale is more than A$82.50 including GST, the customer can ask for a tax invoice, and you must give one within 28 days. The invoice must say “tax invoice” and show your ABN. See our GST registration guide.
• Working back. GST is one eleventh of a GST-inclusive price at 10%. A$110 includes A$10 GST.

New Zealand: GST at 15%

New Zealand’s GST is 15% on most supplies. Exports of goods and some services can be zero-rated, and financial services and residential rent are exempt.

• Registration. Registration is required when your taxable supplies exceed NZ$60,000 in a 12-month period, and it is optional below that. Check Inland Revenue for current rules.
• Invoices. New Zealand uses the term taxable supply information instead of tax invoice. The details you must show depend on the size of the sale. See our NZ guide and the IRD page.
• Working back. At 15%, GST is three twenty-thirds of the GST-inclusive price. NZ$115 includes NZ$15 GST.

Canada: GST, HST, PST and QST

Canada has a federal GST of 5% and then, depending on the province, either a harmonised sales tax (HST) that combines federal and provincial parts, or a separate provincial tax:

• HST provinces: Ontario 13%, New Brunswick, Newfoundland and Labrador and Prince Edward Island 15%, Nova Scotia 14%.
• GST plus provincial tax: British Columbia (PST 7%), Saskatchewan (PST 6%), Manitoba (RST 7%) and Quebec (QST 9.975%).
• GST only: Alberta and the three territories.

GST/HST is administered by the CRA. PST, RST and QST are administered by the provinces, and registration, rates and what is taxable differ. In Quebec, QST is administered by Revenu Québec. The calculator adds the lines together on the net amount, which is how the combined rate is applied in practice.

Under the “small supplier” rule, a business with worldwide taxable revenues of $30,000 or less over four consecutive calendar quarters does not have to register for GST/HST. The place of supply rules decide which province’s rate applies, which depends on where you deliver, so check the CRA guidance for your case.

Worked examples

Showing GST on your invoice

When you are registered, show the tax as a separate line, show your registration number, and label the document clearly. The invoice generator pages for Australia, New Zealand and Canada contain the right labels and checklists: ABN and “Tax invoice” for Australia, GST number for New Zealand, and GST/HST number plus provincial tax lines for Canada.

Common mistakes

• Charging GST when you are not registered.
• Calculating GST as 10% of a GST-inclusive price rather than one eleventh.
• Treating Quebec QST as a tax charged on top of GST. It is calculated on the net price, not on GST-inclusive price.
• Using the wrong province for the place of supply.
• Forgetting to show GST/HST registration number on invoices of $100 or more in Canada.

Glossary

GST

Goods and services tax, a value-added tax.

HST

Harmonised sales tax; a combined federal and provincial tax in some Canadian provinces.

PST / RST / QST

Provincial sales taxes in Canada administered by the provinces.

GST-free

Taxable at 0% in Australia; registered sellers can claim credits.

Input tax credit (ITC)

In Canada, the GST/HST a registered business can recover on purchases.

Taxable supply information

The details IRD requires on New Zealand GST invoices.

Related topics

• GST calculator
• GST Australia
• GST New Zealand
• HST calculator
• GST HST PST
• Ontario HST
• Quebec QST
• remove GST
• add GST
• GST inclusive
• tax invoice
• BC PST