Australia GST calculator

Australian GST in 2026

Australia operates one of the simplest VAT-style consumption taxes in the developed world. The Goods and Services Tax (GST) is a flat 10% on most goods and services, administered by the Australian Taxation Office (ATO). Unchanged since its introduction on 1 July 2000.

GST-free goods and services

• Basic food (most fresh fruit, vegetables, meat, fish, milk, bread).
• Health services and medicines (most doctor and hospital fees, prescription drugs).
• Education services (primary, secondary and tertiary education from registered providers).
• Childcare from approved providers.
• Religious services.
• Exports.
• Sales of going concerns (full business transfers).

What is GST-applicable

Essentially everything not on the GST-free list: restaurants, electronics, clothing, vehicles, fuel, alcohol (which also has its own excise), residential property new builds (but resales of established homes are GST-free), professional services, subscriptions, takeaway food (vs basic groceries — the distinction matters).

The math: add or remove Australian GST

• Add GST to a net price: gross = net × 1.10
• Remove GST from a gross price: net = gross ÷ 1.10
• GST portion of a GST-inclusive price: GST = gross × 1/11 (the 1/11 trick is common Australian accounting shorthand)

Worked example: an Australian invoice shows A$1,100 including GST. The net (ex-GST) amount is 1100 ÷ 1.10 = A$1,000. The GST is A$100. A business registered for GST claims that A$100 back as an input tax credit on the next BAS (Business Activity Statement).

The GST registration threshold

Australian businesses must register for GST once annual turnover reaches A$75,000 (A$150,000 for non-profit organisations). Below the threshold, registration is optional. Many sole traders and contractors choose voluntary registration above the threshold to claim GST input credits on business expenses.

The threshold has remained at A$75,000 since 2007 — another example of a frozen tax threshold producing a quiet expansion of the GST-registered base over two decades of inflation.

Common Australian GST edge cases

• Basic food vs prepared food. A fresh bread loaf in a supermarket is GST-free; the same bread cut into sandwiches at a deli counter is GST-applicable. A bag of rice is GST-free; cooked rice in a takeaway container is GST-applicable.
• Residential property. Sale of new residential property is GST-applicable (the developer pays). Resale of an established home is GST-free. Residential rent is GST-free.
• Imports under A$1,000. Since 1 July 2018, foreign online retailers selling to Australian consumers must register for and charge Australian GST on low-value imports. Previously these were GST-free. The change captured Amazon, Apple, Asos, AliExpress and similar.
• Cryptocurrency. Treated as property for tax purposes; GST does not apply to crypto-to-crypto trades, but does apply to goods/services purchased with crypto.

How GST appears on consumer pricing

Australian consumer prices are always shown GST-inclusive by law. The supermarket shelf, the menu, the e-commerce checkout — everything quotes the price the customer actually pays. Business-to-business invoices typically break out net + GST separately, but consumers never see ex-GST pricing.

How to use the calculator

Enter the amount, choose direction (add GST to net, or remove GST from gross), and the calculator returns net, GST and gross. For mixed baskets (GST-free groceries plus GST-applicable items), run each line separately and sum.