Australian GST on invoices for service businesses
Australian GST is 10% on most goods, services and other items sold or consumed in Australia, and the rate has not changed since GST began in July 2000. Services exported to clients outside Australia can be GST-free under section 38-190 of the GST Act.
Last reviewed 10 November 2026 by ReckonOS research (source check; not yet reviewed by an accountant).
Estimates based on the rules for Australia as of 10 November 2026. Check with your accountant. Each section below links to the official source it is based on, with the date we checked it. This page is research, not tax advice.
The rate
The Australian Taxation Office describes GST as a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia, and notes there has been no change to the rate since it began in July 2000.
Sources: ATO: overview of GST (opens in a new tab) (checked 5 November 2026).
Services for clients abroad
Section 38-190 of the A New Tax System (Goods and Services Tax) Act 1999 makes certain supplies of services to non-residents GST-free. Whether a particular service qualifies depends on the conditions in that section.
Sources: Federal Register of Legislation: GST Act 1999 (compilation C2026C00081), s.38-190 (opens in a new tab) (checked 5 November 2026).
What ReckonOS does with these rules
- Adds GST at 10% to invoices for Australian clients and treats services exported to clients abroad under the export rule, with the note printed on the invoice.
- Does not lodge a BAS or add BAS labels.
Other countries
United States · United Kingdom · European Union · Germany · Belgium · Canada · Nigeria
Questions
What is the GST rate in Australia?
10%, unchanged since GST began in July 2000.
Does ReckonOS lodge my BAS?
No. It adds GST to invoices and reports the GST charged; lodging the Business Activity Statement stays with you or your accountant.
See the tax to set aside from every payment.
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