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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 more detailed examples in QB 16/07 on our Tax Technical website.

QB 16/07 Income tax – land sale rules – main home and residential exclusions – regular pattern of acquiring and disposing, or building and disposing

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Last updated: 18 Oct 2023
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