Commercial property

With commercial property like hotels, restaurants and cafés, you’ll need to manage GST, income tax and depreciation.

Pages in this section

Leasing out commercial property How income tax and lease inducement payments work when you’re leasing out commercial property.
GST on short-stay and commercial accommodation Generally, you need to charge GST when you lease out commercial property. This includes short-term leases and commercial accommodation.
Depreciation and commercial fit-outs You can claim depreciation on on your commercial fit-out in a building. This is separate from claiming depreciation on the building.

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Ngā whare arumoni Commercial property