Property & Bright-Line Tax
Guides on the bright-line property rule, rental income tax, depreciation deductions, and your obligations as a property investor.
Leaving NZ for Australia: When NZ Tax Residency Ends
How NZ tax residency ends when you move to Australia: the 325-day absence test, losing your permanent place of abode, part-year IR3, and AU residency.
14 June 2026
Using IRD's Depreciation Rate Finder (2025-26): DV vs SL
How to use IRD's Depreciation Rate Finder, choose between diminishing value and straight line, and apply the $1,000 low-value asset write-off in 2025-26.
5 June 2026
Crypto Trader vs Investor: When IRD Taxes You on Every Trade in NZ 2025-26
How IRD classifies you as a trader (full income tax on every disposal) vs an investor (no CGT in NZ but disposal intent still taxable) — the badges of trade and what tips you over.
19 May 2026
IRD Kilometre Rate 2025-26: Claiming Vehicle Expenses Without a Logbook
IRD's two-tier kilometre rates for 2025-26, the 14,000 km threshold, when the rate method beats actual costs, and the 90-day logbook fallback.
19 May 2026
Rental Loss Ring-Fencing 2025-26: Claiming Property Losses Against Future Income
How IRD's ring-fencing rules trap residential rental losses, how to carry them forward, and how the portfolio approach interacts with 100% interest deductibility in 2025-26.
19 May 2026
Mixed-Use Assets: Tax Rules for Holiday Homes, Boats, and Aircraft in NZ
How IRD taxes mixed-use assets — holiday homes rented out part-time, charter boats, and aircraft that are both personal and income-earning. Apportionment rules, the 62-day threshold, and how to calculate deductions.
3 May 2026
Airbnb & Short-Stay Rental Tax NZ 2025-26 & 2026-27 — GST, Income, Ring-Fencing (IRD)
Airbnb and Bookabach tax rules for NZ 2025-26 and 2026-27: GST registration at $60k, marketplace rules from 1 April 2024, mixed-use asset rules for holiday homes, ring-fencing for residential rentals, and a worked example.
20 April 2026
Bright-Line Test Explained: NZ Property Tax Rules (2025-26)
How New Zealand's bright-line property test works — the 2-year rule, main home and inheritance exemptions, how the taxable gain is calculated, and what rate you pay. Updated for 2025-26.
22 March 2026
Interest Deductibility on Rental Property in 2025-26: What Landlords Can Claim
The current status of interest deductibility for NZ rental properties in 2025-26, including the phase-in timeline, new builds vs existing properties, and what landlords can deduct.
22 March 2026
NZ Trust Tax Rate 39%: Planning Strategies for 2025-26
How the 39% trust tax rate affects NZ trusts in 2025-26, distribution strategies to consider, PIE fund alternatives, and compliance requirements under the Trusts Act 2019.
22 March 2026
Rent vs Buy in NZ: The Real Tax Implications
Understand the tax side of renting versus buying property in New Zealand — including the bright-line test, interest deductibility changes, and KiwiSaver first-home withdrawal.
22 March 2026
Trust Tax Rate at 39%: What the New Rate Means for Trustees and Settlors
New Zealand's trustee tax rate increased from 33% to 39% from the 2024-25 income year. Here's why it changed, how it affects trust distributions, and what trustees should consider.
22 March 2026
Trust vs Personal Ownership at 39%: Is a Family Trust Still Worth It?
Explore how the 39% trustee tax rate changed the calculus for family trusts in NZ. Learn when to distribute vs retain income, PIE alternatives, and whether to wind up your trust.
22 March 2026
Rental Income Tax in New Zealand
How rental income is taxed in NZ — allowable deductions, interest deductibility rules, ring-fencing losses, and what landlords need to know for 2025-26.
18 March 2026
Overseas Income and Double Tax Agreements in New Zealand
How overseas income is taxed for NZ residents — reporting foreign income, claiming foreign tax credits, and how double tax agreements prevent being taxed twice.
10 March 2026
Crypto and Digital Assets Tax in New Zealand
How cryptocurrency and digital assets are taxed in NZ — when profits are taxable, how to calculate gains, and your reporting obligations to IRD.
6 March 2026
Home Office Expenses for Self-Employed Workers in NZ
How self-employed New Zealanders can claim home office expenses — eligible costs, calculation methods, and what records to keep for IRD.
25 February 2026
Depreciation for Business Assets in New Zealand
How to claim depreciation on business assets in NZ — depreciation methods, common asset rates, and the rules for vehicles, equipment, and buildings.
22 February 2026
KiwiSaver First Home Withdrawal 2025-26: Eligibility, How Much & How to Apply
Complete guide to withdrawing KiwiSaver for a first home in NZ. Check eligibility, find out how much you can withdraw, apply for the First Home Grant, and understand the step-by-step process.
20 February 2026
NZ Tax Residency Rules 2026: 183-Day Test, 325-Day Test, Permanent Place of Abode + DTA Tie-Breaker
Complete guide to NZ tax residency: the 183-day test, the 325-day non-residence test, the permanent place of abode test (with leading case-law), DTA tie-breaker rules for dual residents, and worked examples for common scenarios — arrival, departure, and dual residence.
12 February 2026