BAS Lodgement Guide: Complete Step-by-Step Instructions
Learn how to complete and lodge your Business Activity Statement correctly, including due dates and common mistakes to avoid.
Read GuideCalculate Australian Goods and Services Tax (10%)
Standard Australian GST Rate
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Goods and Services Tax (GST) is a broad-based tax of 10% on most goods, services, and other items sold or consumed in Australia.
Australia has a single GST rate of 10% for most goods and services. Some items are GST-free or input taxed.
Businesses with annual turnover of $75,000 or more must register for GST and charge it on their sales.
Managing Goods and Services Tax is an essential part of running a business in Australia. Whether you're preparing invoices, checking supplier quotes, or planning your finances, accurate GST calculations are crucial for compliance and profitability. Our free Australian GST calculator eliminates the guesswork and potential errors from manual calculations.
With Australia's standard GST rate of 10%, you need a reliable tool that handles both common scenarios: adding GST to a base price (GST exclusive) and extracting GST from a total amount (GST inclusive). This calculator delivers instant, accurate results for both calculation types. Trusted by thousands of Australian businesses, accountants, and individuals, our tool saves time and ensures your tax calculations are always correct. Simply enter your amount, select your calculation type, and get precise results in milliseconds.
Australia's Goods and Services Tax (GST) was introduced on 1 July 2000 as part of a comprehensive reform of the Australian tax system under The New Tax System (Goods and Services Tax) Act 1999. It replaced a range of previous indirect taxes, including wholesale sales tax and various state-based taxes, to create a simpler, more transparent tax system. The GST is administered by the Australian Taxation Office (ATO) on behalf of the Australian Government, with revenue distributed to the states and territories.
GST operates as a value-added tax at each stage of the supply chain. Businesses registered for GST collect the tax on behalf of the government by including it in the price of their goods and services. They then remit the collected GST to the ATO through their Business Activity Statement (BAS), which is typically lodged quarterly. Importantly, businesses can claim back any GST they have paid on their own business purchases (known as input tax credits), so the tax is ultimately borne by the final consumer rather than the business.
Not all goods and services in Australia are subject to GST. The tax system distinguishes between three main categories:
For more detailed information about GST obligations, registration, and compliance, visit the Australian Taxation Office GST page.
Our Australian GST calculator is designed for simplicity and accuracy. Start by entering the amount you want to calculate in the input field. Then select whether you're working with a GST-exclusive amount (where you need to add GST) or a GST-inclusive amount (where you need to extract the GST component). Click "Calculate GST" to see your results instantly, including the original amount, GST amount, and total.
For GST-exclusive calculations, the calculator multiplies your base amount by 1.1 to determine the total including GST. For GST-inclusive calculations, it divides your total by 11 to find the GST component, giving you both the net amount and the tax portion. These are the official formulas used by the Australian Taxation Office.
Use GST Exclusive (Add GST) when you have a base price and need to calculate the total including GST – common when creating invoices or quotes. Use GST Inclusive (Remove GST) when you have a total price and need to determine how much GST is included – useful when reviewing receipts or checking competitor prices. Most retail prices in Australia are displayed GST-inclusive, while business-to-business quotes are often GST-exclusive.
Yes, Australia has a flat GST rate of 10% on all taxable supplies. Unlike some countries with multiple tax rates, Australian GST is straightforward. However, not all goods and services attract GST. Items like basic food, medical services, and some educational courses are GST-free. Our calculator uses the standard 10% rate and also offers a 0% option for GST-free items to help you with all your calculations.
While our calculator provides accurate individual GST calculations, we recommend using it as a verification tool alongside your accounting software for Business Activity Statement preparation. It's perfect for double-checking invoice amounts, verifying supplier charges, or understanding GST on specific transactions. For official BAS lodgement, ensure you maintain proper records and consider consulting with a registered BAS agent or accountant.
Several categories of goods and services are GST-free in Australia. These include most basic food items (such as fresh fruit, vegetables, meat, bread, and milk), certain health and medical services (doctor visits, hospital treatments, prescription medicines), some education courses and related materials, childcare services, exports of goods and services, water and sewerage charges, and certain supplies by charities and religious institutions. However, prepared food, confectionery, snack foods, and restaurant meals are generally subject to GST. For a comprehensive and up-to-date list, refer to the ATO website.
To calculate the GST component from a GST-inclusive total price, divide the total amount by 11. For example, if a product costs A$110 including GST, the GST amount is $110 / 11 = $10, and the price before GST is $110 - $10 = $100. Alternatively, you can divide the total by 1.1 to find the GST-exclusive price, then subtract that from the total to get the GST amount. Our calculator handles both methods automatically when you select the "GST Inclusive (Remove GST)" option.
You must register for GST in Australia if your business has a GST turnover of $75,000 or more per year (gross income minus GST). For non-profit organisations, the threshold is higher at $150,000 or more per year. If you are a taxi or ride-sharing driver, you must register for GST regardless of your turnover. You can also voluntarily register for GST even if your turnover is below the threshold, which allows you to claim GST credits on your business purchases. Registration is completed through the ATO or via the Australian Business Register (ABR).
Business Activity Statements (BAS) are generally lodged quarterly, with due dates on the 28th of the month following the end of each quarter (for example, 28 October for the July-September quarter). However, if your GST turnover is $20 million or more, you must lodge monthly. Small businesses with a GST turnover under $10 million may also be eligible to report and pay GST annually. The ATO will notify you of your specific lodgement frequency when you register for GST. If you lodge through a registered tax agent or BAS agent, you may be eligible for extended due dates.
Yes, if you are registered for GST, you can claim GST credits (also called input tax credits) for the GST included in the price of goods and services you purchase for your business. To claim a GST credit, the purchase must be for business use, the supplier must have charged you GST, you must have a valid tax invoice, and you must be registered for GST. You cannot claim GST credits for purchases that are for private use, relate to making input-taxed sales, or where the supplier is not registered for GST. If a purchase is partly for business and partly for private use, you can only claim the business portion of the GST credit.
Stay informed with our expert guides on Australian GST compliance, calculations, and business requirements.
Learn how to complete and lodge your Business Activity Statement correctly, including due dates and common mistakes to avoid.
Read GuideEssential GST information for Australian small businesses, from registration to invoicing and claiming credits.
Read GuideUnderstand when you must register for GST, the $75,000 threshold, and how to complete the registration process.
Read GuideA comprehensive reference of all goods and services that are exempt from GST in Australia, with examples and ATO guidelines.
Read GuideFind detailed answers to the most common questions about Australian GST, from registration and BAS lodgement to credits and exemptions.
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