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Individual income tax
Tāke moni whiwhi mō te takitahi

Rental income

Find out about the tax rules for people who own rental property or provide boarding services.

Income from rental properties

This information is most useful for people who own one or two rental properties, or who have boarders, flatmates or tenants, rather than larger property investors.

Taxing income from private boarders

The way tax is calculated for people who take in private boarders, including student home stays, changed at the start of the 2007 income year. Fewer boarding service providers are likely to have to file a tax return.