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Residential property
Ngā whare rīhi me ngā whare haumi

Check if you have to pay tax on a property you have bought and resold at a profit


Property means land (including a bare section), buildings and rights or options, eg for "off the plan" properties. Please note that the ownership structure of the property doesn't matter. Whether it's owned by an individual, a trust, an LTC or a LAQC - the rules are still the same.


Use these questions to work out if you should pay tax on the property you sell.

The maximum number of questions we will ask you is 4.

Read each question (and any case study examples where provided) and select the link that matches your answer.

We recommend you talk to your tax advisor.

House or other dwelling on the property

Answer "Yes" or "No" to this question
Was there a house or other dwelling on the property when you sold it? Yes No

Find out more

Read the IR313 guide to find out what you need to know about your tax obligations when buying and selling residential property.

Date published: 30 Mar 2011

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