How it works
For standard 15% inclusive amounts, output GST = sales × 3/23 and input GST = claimable purchases × 3/23. Balance = output minus input.
Input definitions
- GST-inclusive taxable sales (NZD)
- Enter the value in the labeled unit.
- GST-inclusive fully claimable purchases (NZD)
- Enter the value in the labeled unit.
A worked example
- GST-inclusive taxable sales (NZD)
- 11500
- GST-inclusive fully claimable purchases (NZD)
- 5750
Assumptions & limits
Sources checked 18 October 2026. NZD; standard 15% GST for fully taxable sales and fully claimable expenses. Negative balance is arithmetic only, not confirmation of a refund.
Sources & review
Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.
Method updated 2026-10-18. Content checked against the stated method and examples. Our verification approach.
Common questions
Can I enter exempt sales or all business spending?
No. Only include standard-rated sales and fully eligible GST-inclusive purchases. Mixed use, zero-rated supplies and adjustments need separate treatment.
How does New Zealand GST output and input balance work?
For standard 15% inclusive amounts, output GST = sales × 3/23 and input GST = claimable purchases × 3/23. Balance = output minus input.
What should I check before using New Zealand GST output and input balance?
Sources checked 18 October 2026. NZD; standard 15% GST for fully taxable sales and fully claimable expenses. Negative balance is arithmetic only, not confirmation of a refund.