Skip to main content

myIR outage

For system maintenance, some myIR services will be unavailable between 10pm Saturday 15 June and 6am Sunday 16 June. Thank you for your patience.

Te tāke me ngā whakapaunga mō ngā kāinga hararei Tax and expenses for holiday homes


You generally must pay tax on any rental income you earn from a holiday home. You can deduct your rental expenses from your total rental income. Your deduction must relate to the income-earning use over the year.

Associated persons - definitions for income tax purposes IR620 (PDF 406KB) Download form