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Individuals can use our calculator to work out if they need to pay tax on income from boarders or home-stay students. This calculator uses the standard costs method and is for the 2022 tax year onwards.

Before you start

You will need:

  • your total gross income from providing the boarding service
  • the number of boarders
  • the number of weeks each boarder stayed
  • the house purchase price, rent or costs to maintain a trust property
  • kilometres travelled (if any) to transport boarders.

Enter your information

Enter your information into the calculator.
10 minutes
Home-based boarders calculator

Work out if you need to pay tax on your income from boarders or home-stay students using the standard costs method.

Go to this tool

Fill out your tax return

If you need to declare your boarder income, copy the results from the calculator into your income tax return for that year.

Individual income tax return - IR3


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Last updated: 12 Mar 2024
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