Skip to main content

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

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

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