Add or remove 10% GST instantly. Free, accurate & ATO-aligned — trusted by Australian businesses, accountants, and sole traders.
$
GST Rate:custom %
Excl. GST
$0.00
GST Amount
$0.00
Incl. GST
$0.00
🧮Enter an amount to see the formula
Mode:
10%
Standard GST Rate
$75K
Registration Threshold
2000
Year GST Introduced
What is GST in Australia?
GST (Goods and Services Tax) is a broad-based consumption tax of 10% levied on most goods, services, and other items sold or consumed in Australia. Introduced on 1 July 2000 under the A New Tax System (Goods and Services Tax) Act 1999, it replaced a complex web of state and federal wholesale sales taxes with a single, streamlined system.
GST is an indirect tax — it is charged to the end consumer but collected and remitted to the Australian Taxation Office (ATO) by registered businesses. In the 2023–24 financial year, Australian GST revenue totalled approximately $85.58 billion AUD, making it a cornerstone of government revenue.
1
Business registers for GST
Once turnover exceeds $75,000/year, registration with the ATO is mandatory (within 21 days).
2
GST is added to sale price
The 10% GST is added to taxable goods/services and charged to customers at point of sale.
3
Business claims input tax credits
Registered businesses can claim back the GST they paid on business purchases (input tax credits).
4
Net GST remitted to ATO
The difference (GST collected minus credits) is reported and paid via Business Activity Statements (BAS).
How to Calculate GST in Australia
Australia's 10% GST rate makes calculations straightforward. There are three core calculations every business owner and accountant should know:
1. Adding GST to a Price (GST-exclusive → GST-inclusive)
3. Finding the GST Component in a GST-inclusive Price
Divide the GST-inclusive price by 11
GST amount = Total ÷ 11 Example: $550 ÷ 11 = $50
💡 Why divide by 11? Because 10% of the GST-exclusive amount equals 1/11th of the GST-inclusive amount. This is the standard method endorsed by the ATO and used by Australian accountants.
GST-Free and Input-Taxed Items in Australia
Not all goods and services attract GST. The ATO classifies supplies into three categories: taxable (10% GST), GST-free (0% GST, credits claimable), and input-taxed (exempt, no credits).
✅ GST-Free (Zero-rated)
Most basic foods (fresh fruit, vegetables, bread, meat)
Healthcare services and medicines (PBS)
Education courses and childcare
Exported goods and services
Water, sewerage & drainage
Precious metals (first supply)
Some menstrual products
International travel
⚠️ Input-Taxed (No GST, no credits)
Residential rent
Sale of residential premises
Financial supplies (loans, bank accounts)
Life insurance policies
Precious metals (subsequent supply)
Note: Processed food, restaurant meals, alcohol, tobacco, luxury items, and most commercial services are fully taxable at 10%.
Who Needs to Register for GST?
GST registration is mandatory if any of the following apply to your business:
$
Turnover threshold
Annual GST turnover of $75,000 or more ($150,000 for non-profits). Register within 21 days of reaching the threshold.
🚗
Transport services
Taxi, rideshare (Uber, DiDi), and limousine drivers must register regardless of turnover.
🌐
Overseas businesses
Non-resident businesses selling digital goods or low-value imports (≤$1,000 AUD) to Australian customers.
Businesses below the threshold may register voluntarily to claim input tax credits. Registration is completed online via the ATO Business Portal with an Australian Business Number (ABN).
GST Reporting & BAS Lodgement Frequency
GST is reported through your Business Activity Statement (BAS). The frequency depends on your annual turnover:
M
Monthly
Required for businesses with annual turnover of $20 million or more. BAS due 21 days after month end.
Q
Quarterly
For turnover between $75,000 and $20 million. BAS due 28 days after quarter end (or 25 February for Oct–Dec quarter).
Y
Annually
For voluntary registrants under $75,000. Annual BAS lodged with your income tax return.
Frequently Asked Questions
The current GST rate in Australia is 10%. This rate has been unchanged since GST was introduced on 1 July 2000. It applies to most goods and services sold in Australia, excluding GST-free items like basic food, healthcare, and education.
In Australia, GST must be included in the advertised price for retail sales to consumers (i.e., displayed prices are GST-inclusive). However, B2B invoices often show the amount exclusive of GST plus the GST component separately. Use this calculator's "Add GST" mode when you have the pre-GST price, or "Remove GST" when you need to extract GST from a GST-inclusive total.
Individual consumers generally cannot claim GST back. However, registered businesses can claim input tax credits on GST paid for business purchases. International tourists can claim a GST refund on eligible goods purchased in Australia under the Tourist Refund Scheme (TRS), provided they spend a minimum of $300 AUD at a single store and depart with the goods within 60 days of purchase.
To register for GST, you must first have an Australian Business Number (ABN). You can apply for an ABN and GST registration simultaneously through the ATO's online services or via the Australian Business Register. Once approved (typically within 28 days), your ABN and GST registration number are used on all tax invoices.
GST-free supplies (e.g. basic food, exports, healthcare) have no GST charged, but businesses can still claim input tax credits on related purchases. Input-taxed supplies (e.g. residential rent, financial services) also have no GST charged, but businesses cannot claim input tax credits on related purchases. This distinction is important for businesses that make both types of supplies when calculating their GST obligations.
For sales over $82.50 (inc. GST), a tax invoice is required and must include: the words "Tax Invoice", your business name, your ABN, date of issue, description of the goods/services, GST amount (or statement that the total includes GST), and the total amount. For invoices over $1,000, the recipient's identity must also be included.
This calculator is for general informational purposes only and is based on the current ATO GST rate of 10%. It does not constitute financial, tax, or legal advice. For specific advice, consult a registered tax professional or visit ato.gov.au. Last updated: 16 April 2026.
