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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

The 2025 annual adjustments have been made to the standard-cost household service for:

  • household boarding service providers
  • short-stay accommodation
  • childcare providers.

You can find the Determinations on our Tax Technical website.

2025 CPI adjustment to DET 19/01: Household boarding service providers

2025 CPI adjustment to DET 19/02: Short-stay accommodation

2025 CPI Adjustment for Determination DET 09/02: Standard-cost household service for childcare providers

Last updated: 11 Jun 2025
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