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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

What
GST and rental income from renting out residential property either short-term or long-term
Who
People who get rental income from renting out residential property

There's no GST to pay on rental income from long-term residential renting. You also cannot claim GST on your long-term rental expenses.

Short-term rental income is different. You may have GST to pay on income you get from renting out residential property short-term (for example through Airbnb, Bookabach or Holiday Houses) because it’s a taxable activity.  

You may have to pay GST on any short-term rental income from renting out:

  • a room in your house
  • your whole house
  • another residential property (not your main home), for example an investment property or one you intended to sell or flip
  • a cottage, caravan or sleep-out (on your property)
  • a holiday home.

GST when you’re registered 

If you’re registered for GST, there are ongoing requirements once you’re registered. These are:

  • administrative requirements, such as filing your GST returns, issuing invoices and keeping good records
  • change-in-use adjustments if you change your property's use from taxable to non-taxable use
  • GST when you sell your property.

GST (goods and services tax)

Last updated: 28 Apr 2021
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