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COVID-19 - Our Auckland, Hamilton and Whangārei offices are closed. You can still contact us and get help.    Contact us

Service changes and updates myIR and phone lines (SPK2IR) will be unavailable from 3pm Thursday 21 October to the morning of Thursday 28 October for planned system maintenance. GST, Working for families, Paid Parental Leave customers and those filing by software will also be affected. Find out more

Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August can apply for a Resurgence Support Payment. Applications for the 3rd payment opened on 8 October. There has also been a change that affects some Commonly Owned Groups Find out more

When you rent out all or part of your residential property through a digital platform, like Airbnb, Bookabach, Holiday Homes or any other property rental platform short-term, you:

  • need to keep records of all income earned and declare it in your income tax return, subject to some limited income exemptions
  • need to keep records of expenses you can claim as deductions
  • may need to pay GST on amounts of rental income you earn from renting out your property short-term.

Special tax rules apply to calculating income and expenditure from short-term rental accommodation, also known as short-stay accommodation, depending on the type of property and its use. 

Tax by rental property type

GST and your short-term rental income

Claiming GST on your allowable rental expenses

Residential rental income and paying tax on it

 

Last updated: 28 Apr 2021
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