History of buying and selling property

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Income tax Dates

FEB 9

End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
MAR 2

AIM instalments are due if you have a March balance date.
MAR 2

Provisional tax payments are due if you have a March balance date and use the ratio option.

All Income tax dates

If you have a regular pattern of buying and selling property, you may be considered a property dealer and may have to pay tax when you sell.

This applies to both commercial and residential property.

It may even apply to your main home, if you have a pattern of buying and selling the home you live in.

Number of properties sold

There is no set number of properties you can buy and sell before you may need to pay tax on profit from sales.

Get professional advice

If you're unsure whether you're considered a property dealer, you should seek advice from your tax professional.

Buying property intending to resell it

Tax Technical advice

Find out more about when you might have to pay tax when buying and selling property.

QB 25/09 When do I have a 'regular pattern' of transactions that prevents me from using exclusions from the land sale rules for my residence or for my main home? (taxtechnical.ird.govt.nz)

Last updated: 21 Aug 2025