Australia GST Calculator & Rate
Australia GST calculator
GST = 100.00 × 10% = 10.00; gross = 100.00 + 10.00 = 110.00
How much is GST in Australia?
GST is 10% of the value of a taxable supply (GST Act 1999 s 9-70). GST-free supplies (0%) are listed in Division 38: food (with exclusions such as hot food and prepared meals), health, education, child care, exports and others. Registration is required at a GST turnover of $75,000 or more (business.gov.au).
Australia GST worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 10% standard | 10/110 ≈ 9.0909% | 10.00 / 110.00 | 100.00 / 1,100.00 | 9.09 / 90.91 | 90.91 / 909.09 |
What each GST rate applies to in Australia
| Rate | Applies to | Source |
|---|---|---|
| 0% (GST-free) | Food (s 38-2), except excluded food under s 38-3 such as food for consumption on the premises where it is supplied, hot food and prepared meals | legislation.gov.au |
| 0% (GST-free) | Health (Subdivision 38-B), education (38-C) and child care (38-D) | legislation.gov.au |
| 0% (GST-free) | Exports and other cross-border supplies (38-E); also religious services, charities' activities, water, sewerage and drainage, going concerns, international transport, precious metals, farm land and other Division 38 items | legislation.gov.au |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add GST: gross = net × (1 + rate ÷ 100). Extract GST: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.