GST Calculator Australia 2025-26
Working out the GST component — whether you are quoting or claiming.
Add or remove 10% GST instantly. See GST-inclusive, GST-exclusive, and the GST component for invoicing and BAS reporting.
GST is 10% of the ex-GST price, or 1/11th of the GST-inclusive price.
Select the question that matches where you are right now.
GST (Goods and Services Tax) is a 10% tax on most goods and services sold in Australia. Registered businesses collect GST from customers and remit it to the ATO, offsetting the GST they paid on their own purchases (input tax credits).
Adding GST: multiply price by 1.1. Extracting GST from a GST-inclusive price: divide by 11 (or multiply by 1/11 = 9.0909%).
GST is paid by the end consumer. Businesses collect it on behalf of the ATO and can claim back the GST they pay on business expenses (input tax credits).
Businesses with annual turnover of $75,000 or more must register for GST. Businesses below this threshold can register voluntarily.
Not all goods and services attract GST. GST-free supplies are taxed at 0% — different from input-taxed supplies, which do not have GST and cannot claim input tax credits.
Basic food items, most medical and health services, educational courses, exported goods and services, and supplies to overseas recipients are generally GST-free.
Residential rent, financial supplies (bank fees, credit, shares), and some childcare services are input-taxed — no GST is charged but GST cannot be claimed on expenses related to these supplies.
Basic food is GST-free: fruit, vegetables, meat, bread, dairy. Prepared food intended for immediate consumption (café meals, takeaway) attracts GST. 'Restaurant meals' are always taxable.
Registered businesses must report and pay GST through a Business Activity Statement (BAS), typically quarterly or monthly.
Lodge your BAS online through the ATO's business portal or accounting software. Quarterly lodgers pay 21 days after quarter end. Monthly lodgers pay 21 days after month end.
You can claim GST credits for the GST included in your business expenses. Net GST payable = GST collected − GST credits claimed.
Small businesses (turnover under $10M) can report GST on a cash basis — only when money is received and paid. Larger businesses must use accruals accounting.
Common next steps after using the GST calculator.
Work out how GST affects your net revenue and margin.
Profit margin calculator → →Calculate how many units you need to sell to cover your costs including GST.
Break-even calculator → →Calculate what income tax you'll pay on the profit extracted from your business.
Pay calculator → →How Australian GST is calculated and applied
The two GST calculations
1. Adding GST to an ex-GST price: multiply by 1.1 (add 10%). A $100 product becomes $110. 2. Extracting GST from a GST-inclusive price: divide by 11. The GST in a $110 price is $110 ÷ 11 = $10; the ex-GST price is $100.
| Ex-GST price | GST (10%) | Inc-GST price |
|---|---|---|
| $50 | $5 | $55 |
| $100 | $10 | $110 |
| $250 | $25 | $275 |
| $500 | $50 | $550 |
| $1,000 | $100 | $1,100 |
| $5,000 | $500 | $5,500 |
Common GST calculations — adding and extracting
Use these reference figures for quick calculations without a calculator.
| Inc-GST price | GST component (÷11) | Ex-GST price (×10/11) |
|---|---|---|
| $55 | $5.00 | $50.00 |
| $110 | $10.00 | $100.00 |
| $220 | $20.00 | $200.00 |
| $550 | $50.00 | $500.00 |
| $1,100 | $100.00 | $1,000.00 |
| $2,200 | $200.00 | $2,000.00 |
GST-free and input-taxed supplies in Australia
GST-free (zero-rated)
GST-free supplies: basic food (fresh produce, bread, meat, dairy — not restaurant meals), most health and medical services, hospital services, pharmaceuticals on the PBS, educational courses, children's education, exports, and international travel.
Input-taxed (no GST)
Input-taxed supplies: residential rent, most financial services (bank fees, loan repayments, share trading, insurance premiums), and precious metals. Businesses making input-taxed supplies cannot claim GST credits on related expenses.
The food rule in detail
The food rules are complex. Generally: raw food is GST-free; restaurant or café meals are taxable; takeaway food meant for immediate consumption is taxable; groceries are GST-free; biscuits and confectionery have specific rules. When in doubt, check the ATO's detailed food GST ruling.
GST registration — thresholds and voluntary registration
Who must register
Any business with annual GST turnover of $75,000 or more must register for GST. Taxi and rideshare drivers must register regardless of turnover. Non-profit organisations must register if turnover exceeds $150,000.
Voluntary registration
Businesses below the $75,000 threshold can register voluntarily. Benefits: you can claim GST input tax credits on business purchases, which is particularly valuable if your inputs are GST-taxable but you sell to registered businesses that can claim credits too. The downside: you must charge GST on sales and lodge BAS returns.
Business Activity Statement — lodgment and payment
What is a BAS?
A Business Activity Statement (BAS) is the form registered businesses use to report and pay GST, PAYG withholding, and other tax obligations to the ATO. Most businesses lodge quarterly.
Lodgment deadlines
Quarterly BAS: due 28 days after the end of each quarter (28 October, 28 February, 28 April, 28 July). Monthly BAS: due 21 days after month end. Many businesses get a two-week extension if they use a registered tax agent.
Input tax credits
Net GST payable = GST collected on sales − GST credits on eligible business purchases. To claim a credit, you need a valid tax invoice from the supplier showing their ABN and the GST amount.
Australian GST quick reference — common amounts
| Ex-GST price | GST (10%) | GST-inclusive total |
|---|---|---|
| $10 | $1.00 | $11.00 |
| $50 | $5.00 | $55.00 |
| $100 | $10.00 | $110.00 |
| $250 | $25.00 | $275.00 |
| $500 | $50.00 | $550.00 |
| $1,000 | $100.00 | $1,100.00 |
| $2,500 | $250.00 | $2,750.00 |
| $5,000 | $500.00 | $5,500.00 |
| $10,000 | $1,000.00 | $11,000.00 |
| $50,000 | $5,000.00 | $55,000.00 |
To extract GST from a GST-inclusive amount, divide by 11. The GST component of $1,100 is exactly $100, and the GST component of $5,500 is exactly $500.
Australian GST on imports, low-value goods, and digital services
Low value imported goods (LVIG)
Since 1 July 2018, GST applies to goods imported into Australia valued at A$1,000 or less if the overseas seller has annual Australian sales above A$75,000. Major platforms (Amazon US, eBay, AliExpress) charge GST at checkout and remit to the ATO. Australian consumers see GST added before purchase rather than at the border.
Higher-value imports
For goods valued above A$1,000, GST is collected by Australian Border Force at the time of import — the importer pays GST plus any customs duty before the goods are released. GST is 10% on the customs value plus duty plus transport/insurance.
Digital services and intangibles
From 1 July 2017, GST applies to digital services (Netflix, Spotify, software subscriptions, e-books) supplied by overseas providers to Australian consumers. The provider must register for GST in Australia if their Australian sales exceed $75,000 and remit GST quarterly.
B2B reverse charge
If a GST-registered Australian business imports a service from overseas, the recipient applies a reverse charge — declaring 10% GST as if they had supplied the service to themselves. This is then claimed back as an input tax credit, making the net effect zero for the business.
How input tax credits (ITC) work for Australian businesses
What you can claim back
GST-registered businesses can claim back the GST included in business purchases as an input tax credit (ITC) — provided the purchase is for the business and supported by a valid tax invoice. A $1,100 purchase ($1,000 + $100 GST) effectively costs the business $1,000 once the ITC is claimed.
Tax invoice rules
You can only claim ITC on a purchase if you hold a valid tax invoice from the supplier. Tax invoices for amounts over $82.50 inclusive of GST must show the supplier's ABN, the words "tax invoice", the GST amount, and the buyer's identity (for invoices over $1,000).
Mixed-use purchases
If a purchase is partly business and partly private (e.g. a home office expense), only the business proportion of the GST can be claimed. The split must be reasonable and documented — ATO audits regularly check this.
Partial credits and capital purchases
Most ITC is claimed in the BAS period the invoice is received. For capital equipment costing over $1,000, the ITC is still claimed in full in the BAS period of purchase, not depreciated. This makes the cash-flow timing for GST and income tax different.
BAS lodgement frequencies and deadlines 2025-26
| Annual GST turnover | BAS frequency | Lodge by |
|---|---|---|
| Less than $20 million | Quarterly | 28th day after end of quarter (Apr 28, Jul 28, Oct 28, Feb 28) |
| $20 million or more | Monthly | 21st day after end of month |
| Less than $75,000 (voluntary registration) | Annual | 31 October following financial year end |
Tax agent extension
If you lodge through a registered tax or BAS agent, the deadline is extended by approximately 4 weeks for most quarters. This is widely used by small businesses to spread cash-flow pressure.
PAYG instalments
Most businesses also pay PAYG income tax instalments through the BAS, set as a percentage of business income or a fixed dollar amount notified by the ATO each quarter.
Late penalties
Late lodgement of a BAS attracts a Failure to Lodge (FTL) penalty starting at $330 for small entities (turnover under $1 million) and rising for repeat offences. Late payment also accrues general interest charge (currently 11.4% p.a.).
Cash vs accrual basis for GST — which suits your business?
Cash basis
Available to businesses with aggregated turnover under $10 million. GST is reported in the period when payment is received from customers and paid to suppliers — aligning GST liability with actual cash movements. Better cash-flow management for businesses with delayed payments.
Accrual basis
Required for businesses over $10 million turnover and optional below that. GST is reported in the period when the invoice is issued, regardless of payment. Better matches GST liability to revenue recognition for accounting purposes but can create cash-flow squeeze if customers pay late.
Switching methods
You can switch from cash to accrual (or vice versa) at the start of any financial year by notifying the ATO. Once on accrual, you cannot return to cash for the next financial year. Most professional services and consulting businesses prefer cash basis; product-based businesses with credit terms typically use accrual.
GST-free, input-taxed, and taxable — how they differ for business
Taxable supplies (10% GST)
Most goods and services sold by GST-registered businesses. Charge 10% GST to customers; claim ITC on related purchases. Standard treatment for retail, hospitality, trades, professional services.
GST-free supplies (0% GST, ITC claimable)
No GST charged to customer, but ITC on inputs still claimable. Includes basic food, education, childcare, exports, healthcare, water/sewerage. Best of both worlds for the business — claiming credits without charging GST.
Input-taxed supplies (0% GST, NO ITC)
No GST charged to customer, but ITC on related inputs not claimable. Includes residential rent, financial services (bank fees, interest), gambling. The cost of unclaimed GST flows through to consumer prices indirectly.
Mixed business — example
A medical centre running a café in its lobby: the medical consultations are GST-free, the café sales are taxable. The centre claims ITC on both medical equipment and café supplies but only charges GST on café revenue. Apportionment of shared overheads (rent, utilities) is required and must be documented.
Common Australian GST mistakes by small business
Charging GST before registering
If you charge GST on invoices before you are registered, you must still remit that GST to the ATO — but cannot claim ITC on your purchases. Always register first, then start charging.
Forgetting to track $75k threshold
The threshold is rolling, not financial-year. If your trailing 12-month turnover hits $75k, you have 21 days to register. Once you exceed the threshold, you must charge GST from your next sale, not the start of the next quarter.
Claiming ITC without a tax invoice
ATO audits routinely reject ITC claims unsupported by a valid tax invoice. EFTPOS receipts and bank statements are NOT tax invoices — you need an itemised invoice showing the supplier's ABN, GST amount, and total.
GST on capital sale of business assets
Selling a major asset (vehicle, equipment) where you previously claimed ITC means you must charge GST on the sale price. Many small businesses forget this and absorb the cost out of profit.
Misclassifying contractor vs employee
If you treat a worker as a contractor and pay them with GST added to their invoice, but the ATO later reclassifies them as an employee, you cannot claim the ITC on those payments. The ABN tax calculator helps test contractor status.
❓ Frequently asked Frequently asked questions about Australian GST
How do I add GST to a price?
Multiply the ex-GST price by 1.1. A $500 item becomes $550 including GST. To extract GST from a GST-inclusive price, divide by 11. The GST in $550 is $550 ÷ 11 = $50.
What is the GST rate in Australia?
The GST rate in Australia is 10% — a flat rate on most taxable supplies. It has been 10% since its introduction on 1 July 2000 and has not changed.
Is food taxed with GST?
Basic food is GST-free: fresh produce, meat, bread, dairy, and most grocery items. However, restaurant meals, café purchases, takeaway food intended for immediate consumption, biscuits, confectionery, and soft drinks are subject to GST.
When do I need to register for GST?
You must register for GST if your annual GST turnover is $75,000 or more ($150,000 for non-profits). Taxi and rideshare drivers must register regardless of turnover. You can register voluntarily if below the threshold.
Do I charge GST to overseas customers?
Generally no — exports of goods and services to overseas customers are GST-free, meaning you don't charge GST but can still claim ITC on related Australian purchases. The export must be documented (shipping records, customer's overseas address) to support the GST-free treatment.
Can I deregister for GST if my turnover drops?
Yes — if your projected turnover falls below $75,000, you can apply to cancel your GST registration through the ATO business portal. You must lodge a final BAS covering the period to the cancellation date and may need to repay any ITC claimed on assets still on hand.
Is GST included in the price I see in Australian shops?
Yes — all retail prices displayed to consumers in Australia must be GST-inclusive (where GST applies). The ACCC enforces this rule; component pricing is only permitted for business-to-business transactions or specific industries like real estate.
Do I pay GST on a second-hand car purchase?
From a private seller: no. From a dealer (GST-registered): yes — 10% GST applies to the sale price. The dealer claims a special margin-scheme treatment for trade-ins. Consumer purchases from private sellers via Facebook Marketplace, Gumtree etc. are typically GST-free.
What if I'm a sole trader without an ABN?
Without an ABN you cannot register for GST. You also cannot issue tax invoices, and any business paying you must withhold 47% PAYG from payments to you (the "no-ABN withholding"). For most active businesses, getting an ABN is straightforward and free.
Does GST apply to rent on residential property?
No — residential rent is input-taxed, meaning the landlord doesn't charge GST to tenants but also can't claim ITC on property-related GST (repairs, agent fees). Commercial rent is taxable and follows standard GST treatment.
Are bank fees subject to GST?
No — most financial supplies (bank fees, interest, loan establishment fees, insurance premiums) are input-taxed. You don't pay GST on these fees but financial institutions cannot claim ITC on their related costs, so this is reflected in their pricing.
Can I claim GST on my home office?
Yes — if you are GST-registered and run a business from home, you can claim ITC on the business-use portion of home-related GST (electricity, internet, repairs). The proportion must be reasonable and documented (square metres of office vs total home area is a standard approach). Private use is not claimable.
Where these figures come from
Every threshold and tax rate on this page is taken from the Australian Taxation Office (ATO) — the source of record for Australian income tax, Medicare levy, HECS/HELP repayment, and capital gains tax.
- Individual income tax rates (2025–26, Stage 3) — ATO — Individual income tax rates.
- Medicare levy & surcharge — ATO — Medicare levy.
- HECS/HELP repayment thresholds — ATO — Study and training support loans.
- Capital gains tax rules — ATO — Capital gains tax.
- GST rules — ATO — GST.
- Tax offsets & LITO/LMITO — ATO — Tax offsets.
Last checked: April 2026. Rates and thresholds are reviewed against the source of record each November, when annual adjustments for the following tax year are published.