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What Is GST (Goods and Services Tax)?

GST is a broad-based tax of 10% on most goods, services, and other items sold or consumed in Australia. It was introduced on 1 July 2000 and has remained at 10% since its inception. The tax is ultimately borne by the end consumer, but businesses act as collectors, remitting the GST they collect to the Australian Taxation Office (ATO).

Some items are GST-free (e.g., basic food, some health services, education) or input-taxed (e.g., financial services). This calculator assumes the standard 10% GST rate applies.

How to Calculate GST

The two main GST calculations are:

Add GST

GST Amount = Net Price × 10%
Total (incl. GST) = Net Price × 1.1

Remove GST

GST Amount = Total (incl. GST) ÷ 11
Net Price = Total (incl. GST) ÷ 1.1

Example 1 (Add GST): A $100.00 item plus 10% GST:

  • GST Amount = $100.00 × 0.10 = $10.00
  • Total (incl. GST) = $100.00 × 1.10 = $110.00

Example 2 (Remove GST): A $110.00 total including GST:

  • GST Amount = $110.00 ÷ 11 = $10.00
  • Net Price (excl. GST) = $110.00 ÷ 1.10 = $100.00

When Do You Need to Register for GST?

You must register for GST if your business has a GST turnover of $75,000 or more per year ($150,000 for non-profit organisations). Below this threshold, registration is optional. Once registered, you must charge 10% GST on taxable supplies and can claim GST credits (input tax credits) on business purchases.

GST on BAS (Business Activity Statements)

GST-registered businesses report their GST on a Business Activity Statement (BAS). The key labels are:

  • G1 (Total sales): Total business income including GST-inclusive and GST-free sales
  • 1A (GST on sales): Total GST collected on taxable sales
  • 1B (GST on purchases): Total GST paid on business purchases (input tax credits)

Net GST = 1A − 1B. If 1A is larger, you owe the ATO. If 1B is larger, you receive a refund.

Why Use This GST Calculator?

  • ATO-Compliant: Uses the official 10% GST rate and calculation formulas.
  • Add & Remove GST: Switch between adding GST to a net price or removing GST from an inclusive total.
  • Rate Override: Advanced option to use a custom GST rate.
  • Visual Chart: See the breakdown of net amount, GST, and total.
  • Step-by-Step Details: Understand how the calculation was performed.
  • Free & Private: No registration, no data storage.

❓ 2026 GST Calculator FAQ

What is the GST rate in Australia for 2026?

The GST rate in Australia remains 10% for 2026. It has been 10% since 1 July 2000.

How do I calculate GST on a price?

To add GST: multiply the net price by 1.1 (or add 10%). To remove GST from a total: divide by 11 to get the GST amount, or divide by 1.1 to get the net price.

What is the "divide by 11" rule?

Since GST is 10% of the net price, a GST-inclusive total is 110% of the net price. Dividing the total by 11 gives the GST component (the 10% part).

What is the difference between GST-inclusive and GST-exclusive prices?

A GST-inclusive price is the total amount including 10% GST. A GST-exclusive price is the base amount before GST is added.

When do I need to register for GST?

You must register for GST if your business has a GST turnover of $75,000 or more per year ($150,000 for non-profits).

Are all goods and services subject to GST?

No. Some items are GST-free (e.g., most basic food, some health services, education) or input-taxed (e.g., financial services).

What is the GST turnover threshold?

The GST turnover threshold is $75,000 for most businesses and $150,000 for non-profit organisations.

How do I calculate GST on a BAS?

On a BAS, Net GST = 1A − 1B. 1A is GST collected on sales, 1B is GST paid on purchases (input tax credits).

What is input tax credit (ITC)?

Input tax credit is the GST you paid on business purchases. GST-registered businesses can claim ITCs to reduce the GST they owe to the ATO.

Can I use this calculator for BAS preparation?

Yes, this calculator is useful for estimating GST amounts for invoices, quotes, and BAS reconciliation. However, always reconcile with your accounting software for official lodgement.

What is the difference between GST and sales tax?

GST is a broad-based consumption tax applied at 10% on most goods and services in Australia. Sales tax in other countries may have different rates and structures.

Is GST included in displayed prices?

Under Australian Consumer Law, most retail prices displayed to consumers must be GST-inclusive.

Does this calculator support multiple line items?

This version calculates GST for a single amount. For multiple line items, calculate each item separately or use the total amount.

Is this calculator free?

Yes, this calculator is completely free to use. No registration or personal data storage is required. All calculations are performed in your browser.

What if I need to calculate GST at a different rate?

This calculator includes an advanced option to override the GST rate. Enter any rate between 0% and 100% in the "GST Rate (%)" field under "Show advanced options".