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Business income tax Tāke moni whiwhi mō ngā pakihi

Depreciation

If you're a business you'll need to claim depreciation as a deduction in your income tax return.

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Introduction to depreciation

Find out what you need to know about depreciation

Flash video | 6:04 minutes

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Understanding depreciation

Learn about depreciation, what assets you can claim on and what to do if you decide not to claim.

Depreciation methods

Learn about the methods for depreciating assets and pooling lower value assets as a single asset.

Managing depreciation

Learn about keeping depreciation records, selling or disposing assets and keeping business assets for private use.

Depreciation rate finder

Find the depreciation rate for your business asset

Depreciation claim - calculate your tax deduction

Calculate depreciation on your business asset