Skip to main content

End-of-year closedown Our offices and phone lines will close down over the holiday season but you can still contact us online. Find out more

If you own rental property in partnership with one or more people, you will need to file partnership tax returns for the property. Each owner also files their own individual tax return for their share of the rental income.

The partnership needs:

  • its own IRD number
  • a set of accounts to record its income and expenses.

When you do not have to file a partnership tax return

Married, civil union or de facto couples do not need a partnership IRD number or tax return. Each person just needs to include a copy of the rental accounts in their individual tax return.

Pay tax on your rental income

Rental property records


Was this page helpful?

What did you like about this page?

Please tell us how we could improve this page?

Thanks for sharing your opinion! Your feedback has been received.

Sorry there was an issue submitting your feedback, please try again later.

Last updated: 17 Jun 2021
Jump back to the top of the page