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Residential property
Ngā whare rīhi me ngā whare haumi

Property tax decision tree

Check if your property sale is taxable

Use this decision tree to help you work out if the property you are buying or selling is taxable under any of the property rules.

If you're unsure of your situation we recommend you seek advice from a tax professional.

This tool doesn’t include the following property transactions:

  • If you carried on a business, an undertaking, or a scheme of developing land or dividing land into lots (including boundary adjustments)
  • Land affected by change, eg, zoning, where at least 20% of the gain relates to the change to the land and sold within 10 years
  • Land acquired from associated persons who would have been taxable on the sale under any of the property rules
  • Land used for landfill
  • Gifts of land
  • Land affected by Canterbury earthquakes
  • Relationship property transfers (although this is covered for the bright-line test)
  • Transfers on the death of a person (although this is covered for the bright-line test)
  • GST on land transactions
  • Sale of leases with a perpetual right of renewal
  • Sale of land development or subdivisions with contingent interests

You'll need details of the date of:

  • purchase or acquisition
  • registration of purchase
  • sale or disposal

Note: If any dates change, you need to reassess your tax obligation.

You may wish to print off the result or save it as a PDF or RTF document.

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