Renting out residential property

You may need to pay tax on your rental income in the same year you get it.

Your rental income could be from renting out:

How much tax you pay depends on:

Pages in this section

Tax by rental property type Types of residential property and what to do to see if there's tax to pay on the income from renting them out.
GST and renting out residential property There's no GST to pay on rental income from long-term residential renting. If you rent out short-stay accommodation you may have to register and file for GST.
Residential rental income and paying tax on it Generally, the payments you get from renting out property are income. You need to pay tax on rental income in the year it's earned.
Residential rental property deductions The residential property deduction rules (also known as the ring-fencing rules) and how they set out what you can do with your residential property deductions.

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Te rīhi atu i te whare noho Renting out residential property