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
| Type | Rate | Applies to |
|---|---|---|
| Standard | 10% | Most goods and services |
| Zero-rated | 0% | Basic food, most health and education services, exports (GST-free) |
Registration and filing
| Registration threshold | AUD 75,000AUD 150,000 for non-profit bodies |
| Tax authority | Australian Taxation Office (ATO) |
| Filing frequency | Quarterly 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.
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.
// 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
- 2000GST introduced at 10%, replacing wholesale sales tax — unchanged since
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.
Related concepts and guides: