How GST is worked out
GST in Australia is 10% of the price before GST. That makes three simple formulas.
price × 1.1price ÷ 1.1price ÷ 11A common mistake is taking 10% off a GST-inclusive price. On $110, 10% is $11, but the GST is only $10. The GST is one-eleventh of the inclusive price, not one-tenth.
Worked examples
| Price before GST | GST (10%) | Price including GST |
|---|---|---|
| $50.00 | $5.00 | $55.00 |
| $100.00 | $10.00 | $110.00 |
| $75.00 | $7.50 | $82.50 |
| $1,000.00 | $100.00 | $1,100.00 |
When GST doesn't apply
Some sales are GST-free. Common examples are most basic food, many health and medical services, education courses and exports. Financial services and residential rent are input-taxed, so no GST is charged on them either. Use the Invoice tab and untick GST for these lines.
Businesses only charge GST once they are registered. You must register when your GST turnover reaches $75,000, or $150,000 for a non-profit. Taxi and ride-sourcing drivers must register from their first fare.
Questions people ask
How do I add GST to a price?
Multiply the price excluding GST by 1.1. For example, $100 × 1.1 = $110, which includes $10 GST.
How do I remove GST from a price?
Divide the price including GST by 1.1. For example, $110 ÷ 1.1 = $100 before GST.
How much GST is included in a price?
Divide the GST-inclusive price by 11. For example, $110 ÷ 11 = $10 GST.
What is the GST rate in Australia?
GST is 10% on most goods and services sold or consumed in Australia. Some items, such as most basic food, many health and medical services, and education courses, are GST-free.
When do I have to register for GST?
You must register when your GST turnover is $75,000 or more ($150,000 or more for non-profit organisations). Taxi and ride-sourcing drivers must register regardless of turnover.
When do I need to issue a tax invoice?
If you are registered for GST, you must give a tax invoice when your customer asks for one and the sale is more than $82.50 including GST.
Sources and limits
Rates and rules from the Australian Taxation Office:
This calculator uses the standard 10% rate. It doesn't handle special rules such as the margin scheme for property, wine equalisation tax or luxury car tax. The BAS estimate is a rough guide only. Your numbers never leave your device.