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GST on $2,500

Both answers, because "GST on $2,500" means two different things depending on whether that figure already includes GST.

NZ 15% and AU 10% Add or remove GST Sends straight to an invoice
$
Total including 15% GST
$115.00
Excluding GST$100.00
GST$15.00
Including GST$115.00

How much GST is on $2,500?

  • If $2,500 is before GST: GST is $375.00 and the total becomes $2,875.00.
  • If $2,500 already includes GST: the GST portion is $326.09 and the price before GST is $2,173.91.
  • Working: $2,500.00 × 1.15 = $2,875.00  ·  $2,500.00 ÷ 23 × 3 = $326.09

$2,500, worked both ways

Treating $2,500 as…GSTEx GSTInc GST
a price before GST$375.00$2,500.00$2,875.00
a total that includes GST$326.09$2,173.91$2,500.00
an Australian price at 10%$250.00$2,500.00$2,750.00

The two NZ rows are the ones people mix up. Charging $375.00 of GST on an invoice whose total is meant to be $2,500 would leave you $48.91 short once Inland Revenue takes its cut — the GST inside $2,500 is only $326.09.

The two calculations

× 1.15

Adding GST to a GST-exclusive price.

÷ 23 × 3

Finding the GST already inside a total.

÷ 1.15

Stripping GST out to get the ex-GST price.

Taking 15% of a GST-inclusive figure is the common error — it overstates the GST every time. Full guide, with the registration rules and the $60,000 threshold →