How a GST Inclusive Price Splits
Every rate has its own fraction. The GST inside an inclusive price equals price × rate ÷ (1 + rate), and the exclusive price is the inclusive price ÷ (1 + rate).
Exclusive = Inclusive ÷ (1 + rate) · GST = Inclusive − Exclusive
| Place | Rate | Exclusive part of 1,000 | Tax in 1,000 |
|---|---|---|---|
| Australia GST | 10% | $909.09 | $90.91 |
| New Zealand GST | 15% | $869.57 | $130.43 |
| Canada GST only | 5% | $952.38 | $47.62 |
| Canada HST Ontario | 13% | $884.96 | $115.04 |
| Canada HST Nova Scotia | 14% | $877.19 | $122.81 |
| Canada HST New Brunswick | 15% | $869.57 | $130.43 |
| India GST 5% | 5% | ₹952.38 | ₹47.62 |
| India GST 18% | 18% | ₹847.46 | ₹152.54 |
| Singapore GST | 9% | $917.43 | $82.57 |
The ATO puts the Australian fraction as one eleventh, and New Zealand's Inland Revenue as three twenty-thirds.
Australia GST at 10%
Australian GST is 10% of the GST-exclusive value, so it is one eleventh of the price the customer pays. The ATO's own example is a $55 fare that carries $5 of GST.
A business that only has a GST-inclusive figure on a tax invoice can work out the credit by dividing that figure by 11, if the purchase is used wholly for the business. Over a month, $22,000 of inclusive sales holds $2,000 of GST and $20,000 of exclusive sales.
New Zealand GST at 15%
New Zealand charges GST at 15% on most supplies. To find the GST in an inclusive price, multiply by 3/23. Inland Revenue's example: $100 including GST holds $13.04.
A larger figure works the same way. $2,300 including GST splits into $2,000 and $300 of tax. Some supplies, such as zero-rated and exempt ones, do not carry the 15%.
Canada GST and HST by Province
Canada charges 5% GST everywhere, or a single harmonized sales tax (HST) in five provinces. Nova Scotia's HST fell from 15% to 14% on 1 April 2025.
| Province or territory | Rate | Tax type |
|---|---|---|
| Ontario | 13% | HST |
| Nova Scotia | 14% | HST |
| New Brunswick | 15% | HST |
| Newfoundland and Labrador | 15% | HST |
| Prince Edward Island | 15% | HST |
| Alberta, the territories and the rest | 5% | GST |
| British Columbia PST (separate, on top of GST) | 7% | Provincial |
| Manitoba RST (separate, on top of GST) | 7% | Provincial |
| Saskatchewan PST (separate, on top of GST) | 6% | Provincial |
| Quebec QST (separate, on top of GST) | 9.975% | Provincial |
An Ontario price of $113 including HST is $100 before tax. In Nova Scotia, $1,140 including HST holds $140. Provincial sales taxes in British Columbia, Manitoba, Saskatchewan and Quebec are charged on their own, so this tool covers only the GST part there.
India GST Rates After the 2025 Reform
From 22 September 2025, India moved to a merit rate of 5%, a standard rate of 18% and a special rate of 40% for a short list of goods and services, after the 56th GST Council meeting. The old 12% and 28% slabs went, and many goods moved down.
- A ₹10,000 invoice before tax at 18% comes to ₹11,800.00, with ₹1,800.00 of GST.
- Inside one state that tax splits into CGST ₹900.00 and SGST ₹900.00; a sale to another state carries one IGST of ₹1,800.00.
- ₹10,500 including 5% GST is ₹10,000.00 before tax.
- At 40%, ₹1,000,000 before tax becomes ₹1,400,000.00. Large cars are one example in the PIB notes.
Some items stay at nil, and a few special rates apply to precious metals and stones. Use "Custom rate" for those.
Singapore GST at 9%
IRAS sets Singapore's GST at 9% from 1 January 2024, up from 8% in 2023. A $109 inclusive price holds $9 of GST, and $5,450 including GST is $5,000 before tax.
Shops in Singapore that are GST-registered must show prices with GST included, so a displayed price is the gross figure to enter.
What GST Covers and What It Leaves Out
- Taxable supplies carry the full rate of the place.
- GST-free or zero-rated supplies carry 0%, such as basic food in Australia or exports in most systems.
- Input-taxed or exempt supplies carry no GST, and the seller cannot claim credits on related costs. Residential rent and many financial services are typical cases.
- Unregistered sellers below the registration turnover charge no GST, so their prices are both gross and net.
Assumptions and Sources
- Each place uses its main rate; enter any other rate with "Custom rate".
- Canadian provincial sales taxes are not added. India shows the CGST and SGST split for a sale within one state.
- Figures are not rounded line by line, so an invoice may differ by a cent or a paisa.
For UK and EU prices, open the VAT Gross to Net Calculator. To take any other percentage off a figure, use the Gross to Net Percentage Calculator.
Sources: Australian Taxation Office; Inland Revenue New Zealand; Canada Revenue Agency GST/HST rates; Press Information Bureau, Government of India (56th GST Council); IRAS Singapore. Rates for 2026.
Frequently Asked Questions
How do I work out GST from a GST-inclusive price in Australia?
Divide the price by 11. $1,100 ÷ 11 = $100 of GST.
How do I remove 15% GST in New Zealand?
Divide the price by 1.15, or take 3/23 of it as the GST. $100 holds $13.04.
What is the HST rate in Ontario?
13%. Nova Scotia charges 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island charge 15%.
What are the GST slabs in India now?
Since 22 September 2025: 5%, 18% and a 40% special rate, with nil for exempt items. The 12% and 28% slabs no longer apply.
What is the GST rate in Singapore?
9%, in force since 1 January 2024.
Is GST the same as VAT?
They work the same way: a tax on each sale, with credits for tax paid on business purchases. The name differs by country.