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Australia GST Rate 2026

Australia levies GST as GST (Goods and Services Tax). The standard rate is 10%, applied to most goods and services. Australia applies a single flat rate with no reduced rates.

Rate update

Australia's GST is a flat 10% with no reduced rates. Many basic foods, medical supplies, and educational materials are GST-free (0%). GST is administered by the ATO.

Current rates — 2026

TypeRateApplies to
Standard10%Most goods and services
Zero-rated0%Basic food, most health and education services, exports (GST-free)

Registration and filing

Registration thresholdAUD 75,000AUD 150,000 for non-profit bodies
Tax authorityAustralian Taxation Office (ATO)
Filing frequencyQuarterly Business Activity Statements (BAS); monthly above AUD 20 million turnover

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/AU endpoint to get Australia data programmatically. Responses are cached for 24 hours.

bash
curl http://localhost:3000/api/v1/rates/AU
# No authentication required for rate lookups

# Response:
# { "country_code": "AU", "tax_type": "gst",
#   "standard_rate": 10, "reduced_rates": [],
#   "currency": "AUD", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B sales to Australia, validate the customer's ABN first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the Australia GST rate where registration rules require it.

Node.js
// 1. Validate the customer's Australia tax ID
const check = await fetch(
  'http://localhost:3000/api/v1/validate/AU/CUSTOMER_TAX_ID',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Australia GST rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/AU').then(r => r.json());
// → { standard_rate: 10, reduced_rates: [] }

// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);

About Australia GST

Australia's GST has stayed at exactly 10% since its introduction in 2000 — any change requires the unanimous agreement of all states and territories, which has proven politically impossible. Instead of reduced rates, whole categories like basic food, health and education are "GST-free" (zero-rated). Foreign sellers of digital products and low-value goods to Australian consumers must register once sales exceed AUD 75,000, under rules that pioneered the taxation of inbound e-commerce.

GST in Australia is administered by the Australian Taxation Office (ATO). Before applying any zero-rate or exemption to a Australia business customer, validate their registration first.

Sources: PwC Worldwide Tax Summaries · ATO — GST (accessed Jun 2026)

Rate history

Frequently asked questions

What is the GST rate in Australia in 2026?

A flat 10% — unchanged since GST began in July 2000. Basic food, health and education are GST-free.

Do foreign companies need to register for Australian GST?

Yes, once Australian turnover exceeds AUD 75,000 — including sales of digital services and low-value imported goods to consumers.

Validate Australia GST numbers Get free API key

Related concepts and guides:

VAT & GST rates in other Oceanian countries

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