Calculate GST to add to a net price, or work out the GST included in a gross price.
This calculator performs two functions: it adds GST to a net (GST-exclusive) price to give the gross (GST-inclusive) price, and it extracts the GST amount embedded in a gross price — a process called "reverse calculation" or "working out the GST component." Both calculations use Australia's standard GST rate of 10%, which you can adjust if needed. The calculator is useful for business owners, accountants, consumers, and anyone who needs to convert between GST-inclusive and GST-exclusive prices quickly.
GST calculations use two simple formulas depending on whether you start with the net or gross price.
Adding GST to a net price: GST Amount = Net Price × GST Rate. Gross Price = Net Price + GST Amount = Net Price × (1 + GST Rate).
Extracting GST from a gross price: GST Amount = Gross Price ÷ (1 + GST Rate) × GST Rate = Gross Price × (GST Rate ÷ (1 + GST Rate)). Net Price = Gross Price − GST Amount = Gross Price ÷ (1 + GST Rate).
Example (adding GST): A service costing A$100 net: GST = A$100 × 10% = A$10. Gross price = A$110.
Example (extracting GST): A retail price of A$110 including GST: GST component = A$110 ÷ 1.1 × 0.1 = A$110 × (1 ÷ 11) = A$10. Net price = A$100. Note: the GST component of a GST-inclusive price is always 1/11 of the gross price at the standard 10% rate — a useful shortcut.
The Goods and Services Tax (GST) is a broad-based value-added tax of 10% on most goods and services supplied in Australia. It was introduced on 1 July 2000 under the A New Tax System (Goods and Services Tax) Act 1999, and is administered by the Australian Taxation Office (ATO). GST replaced a complex system of wholesale sales taxes and some state-based taxes, with the revenue distributed to the states and territories. GST is paid by the end consumer but collected at each stage of the supply chain — businesses registered for GST collect it from their customers (output tax) and can claim credits for the GST they paid on their business inputs (input tax credits), so the effective cost of GST falls only on the final consumer. Businesses with an annual turnover of A$75,000 or more (or A$150,000 for non-profit organisations) are required to register for GST; businesses below this threshold may register voluntarily. Not all goods and services are subject to GST: a range of supplies are GST-free (also called zero-rated), including most basic food (but not restaurant meals or takeaway food), medical and health services, some education courses, exports of goods and services, and international travel. Other supplies are input-taxed (such as financial services and residential rent), meaning GST is not charged on the supply and the provider cannot claim input tax credits. Understanding which category a supply falls into is important for correct GST treatment — the ATO's website provides detailed guidance on GST classifications.
The GST rate in Australia has been 10% since the tax was introduced on 1 July 2000. The rate is set by the federal government under the A New Tax System (Goods and Services Tax) Act 1999. Unlike some other countries, Australia does not apply reduced GST rates to different categories of goods — the rate is either 10% (taxable supply), 0% (GST-free supply, such as basic food and exports), or the supply is input-taxed (such as residential rent and financial services).
GST-free (zero-rated) supplies in Australia include: most basic food (unprocessed or minimally processed — fresh fruit, vegetables, bread, milk, but NOT restaurant meals, takeaway food, or confectionery); most medical and health services provided by registered practitioners; some education courses; exports of goods and services; and international travel. The distinction between taxable and GST-free food in particular is complex — the ATO provides a food and beverage classification guide. GST-free does not mean the supplier is exempt from GST registration — registered suppliers can still claim input tax credits on their business costs.
A tax invoice is a document issued by a GST-registered business for a taxable supply, showing the amount of GST included in the price. You need a valid tax invoice to claim an input tax credit on your BAS for purchases of A\$82.50 (GST-inclusive) or more. For purchases under A\$82.50, a regular receipt is sufficient. A tax invoice must include: the words "Tax Invoice," the supplier's ABN, the date, a description of the goods or services, and the GST amount (or a statement that the total price includes GST). If your supplier is not GST-registered, they cannot issue a tax invoice and you cannot claim a GST credit on the purchase.
Businesses must register for GST if their current or projected annual GST turnover (the gross value of taxable and GST-free supplies, excluding input-taxed supplies) meets or exceeds A\$75,000 (A\$150,000 for non-profit organisations). Registration must be done within 21 days of the threshold being reached. Taxi and ride-sharing drivers (including Uber) must register regardless of turnover. Businesses below the threshold may register voluntarily, which allows them to claim input tax credits — this can be beneficial if the business has significant GST-taxable expenses. Once registered, businesses must lodge a Business Activity Statement (BAS) monthly, quarterly, or annually depending on their turnover.
An input-taxed supply is one where GST is not charged on the supply, and the supplier cannot claim input tax credits for GST paid on the related inputs. Common examples are residential rent, financial services (such as bank fees and interest), and the sale of existing residential property. This is different from GST-free (zero-rated) supplies, where GST is not charged but the supplier CAN claim input tax credits. Input-taxed treatment means that the GST paid on costs of making input-taxed supplies becomes a real cost to the business (not recoverable), which is why banks and landlords often have complex GST apportionment arrangements for mixed supplies.
No — individual consumers cannot claim GST back on personal purchases. Input tax credits are only available to businesses registered for GST, and only for purchases that relate to their business activities (not private or personal use). However, international visitors may be eligible to claim a refund of GST paid on goods they take out of Australia under the Tourist Refund Scheme (TRS), administered by the ATO and available at Australian international airports for purchases of A\$300 or more (per tax invoice) from a single supplier within 60 days of departure.
Disclaimer: The information and figures provided on this page are for educational and illustrative purposes only and do not constitute financial, tax, or accounting advice. GST rules, registration thresholds, and classifications of GST-free and input-taxed supplies are governed by the A New Tax System (Goods and Services Tax) Act 1999 and ATO rulings, which may change over time. This calculator models simple GST addition and extraction at a fixed rate — actual GST obligations depend on the nature of the supply, the registration status of the parties, and specific ATO guidance. Consult a registered tax agent or the ATO for advice specific to your circumstances.