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Individual income tax Tāke moni whiwhi mō te takitahi

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.

How to tax income from private boarders

If you receive income from private boarders, including student homestays you can choose either the standard-cost method or the actual-cost method to work out whether you have to pay tax on this income.

Taxation of boarding service providers' income - questions and answers

A range of further information about tax on the income from providing boarding services.