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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 square metre rate for home office calculations has been set at $55.60 for the 2025 income year (1 April 2024 to 31 March 2025).

Using your home for your business

Last updated: 10 Jun 2025
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