Tax calculator needs two values. You can e.g. fill in tax % and price - and get price before tax as result. Price before tax and price are rounded.
You can also choose the tax % by clicking the percentage in the table below.
Australia | |
| standard rate | 10% Most taxable goods and services, including clothing, electronics, restaurant meals, hot takeaway food, confectionery, alcoholic drinks, domestic passenger transport and ordinary hotel accommodation. Taxable sales of commercial property and new residential premises are also generally subject to GST. GST is 10% of the GST-exclusive price, or one-eleventh of the GST-inclusive price. Special rules can change the taxable amount. |
| GST-free | GST-free supplies include most basic food, qualifying healthcare, medicines and medical aids, education, childcare, aged care and disability support, water and sewerage services, qualifying exports and international transport, and certain sales of farmland and businesses as going concerns. Menstrual products covered by the health-goods determination are also GST-free. Each exemption has its own conditions. No GST is charged on the sale, but GST credits on related business purchases are generally available if the normal credit requirements are met. |
| input taxed | Input-taxed supplies include residential rent, sales of existing residential premises that are not new residential premises or commercial residential premises, and many financial supplies, including loans, dealings in shares and life insurance. No GST is charged and related GST credits are generally unavailable. Financial supplies have exceptions, including the financial acquisitions threshold and reduced input tax credits for specified purchases. General insurance is not automatically input taxed; qualifying private health insurance is GST-free. |
| outside the GST charge | Employment and private activities that do not constitute an enterprise are outside the ordinary GST charge. A genuine gift is not payment for a supply. A small business that is neither registered nor required to register does not charge GST on its ordinary sales and cannot claim GST credits. This is different from making GST-free or input-taxed supplies. |
| reverse charge and GST withholding | A reverse charge can apply to offshore purchases of services and other intangibles by a business registered or required to register for GST where the purchase is not solely for a creditable purpose. A fully creditable purchase is generally excluded from this compulsory reverse charge. Separately, purchasers must withhold and pay an amount to the ATO on certain sales of new residential premises or potential residential land. The usual withholding is one-eleventh of the contract price, or 7% where the margin scheme applies. Withholding is credited against the seller’s GST liability; 7% is not a separate GST rate. |
| property margin scheme | The Division 75 margin scheme applies to eligible taxable sales of freehold interests in land and stratum units, and grants or sales of long-term leases. It is not a general scheme for second-hand goods. Eligibility depends on the acquisition history, and the parties must normally agree in writing by settlement. Under the consideration method, GST is one-eleventh of the positive difference between the selling price and the original purchase price. Development costs, legal fees and stamp duty are not added to that purchase price. Valuation and other special rules may apply. The purchaser cannot claim a GST credit for a property bought under the scheme. Separate Division 66 rules may allow credits for second-hand goods acquired for resale without GST being charged on the purchase. |
| GST registration and special rules | Registration The GST turnover threshold is A$75,000, or A$150,000 for non-profit organisations. Monitor the current and projected rolling 12-month periods, not just the financial year. Registration is required if projected turnover reaches the threshold, or current turnover reaches it and projected turnover is not below it under the statutory test. GST-free sales generally count; input-taxed sales do not. Apply within 21 days of becoming required to register. Voluntary registration is available below the threshold. Taxi and limousine passenger travel, including ride-sourcing, requires registration regardless of turnover. Overseas sellers Special collection rules cover imported services and digital products and sales of low value imported goods to Australian consumers. The registration threshold is generally A$75,000 in relevant Australian sales; an electronic distribution platform may be responsible instead of the underlying seller. Long-term accommodation Division 87 provides special valuation rules for qualifying commercial accommodation of 28 days or more. This is a concession affecting the taxable value, not a separate reduced GST rate. |
| Upcoming changes: | |
| 1 Jul 2027 | Under the determination in force at the review date, the application period for GST-free NDIS supports ends after 30 June 2027. Check for an extension or replacement determination. This does not mean that every NDIS supply becomes taxable: other GST-free provisions may apply. Federal Register of Legislation |
| Past changes: | |
| 13 Mar 2025 | The application period of the GST-free NDIS supports determination is extended to supplies made on or before 30 June 2027. Federal Register of Legislation |
| 1 Jan 2019 | Specified menstrual products, including tampons, pads, menstrual cups and menstrual underwear, become GST-free. ATO |
| 1 Jul 2018 | Purchaser GST withholding begins for certain sales of new residential premises and potential residential land, subject to transitional rules for earlier contracts. ATO |
| 1 Jul 2018 | GST is extended to sales of low value imported goods to Australian consumers. The rules generally cover goods with a customs value of A$1,000 or less and suppliers meeting the A$75,000 registration threshold; GST-free goods remain GST-free. ATO |
| 1 Jul 2017 | Qualifying digital currency receives the same GST treatment as money, removing double GST taxation when it is used to pay for goods or services. ATO |
| 1 Jul 2017 | GST is extended to imported services and digital products supplied to Australian consumers, subject to the registration and collection rules. ATO |
| 1 Jul 2000 | GST is introduced at 10%. Goods and Services Tax |
Note: The GST information on this page is general information, not tax advice. It does not cover every exemption, condition or special rule. Check the treatment of your transaction in the Australian Taxation Office (ATO) guidance. Information checked 5 Oct 2026.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.