New Zealand

NZ Income Tax Ir3

Income TaxNew Zealand individual income tax return (IR3) for the 2026-27 tax year (1 April

New Zealand GST

VAT / GSTUse this Guide to explain or apply New Zealand GST for a sole trader, partnershi

Motor vehicle expenses, logbooks and shareholder-employee vehicles in New Zealand

How New Zealand sole traders, partnerships and companies claim a mixed-use motor

NZ Provisional Tax

Income TaxUse this Guide whenever asked about New Zealand provisional tax for individuals,

Timing of deductions — when an expense is incurred

When a business expense is deductible in New Zealand: the incurred test, prepaym

NZ Acc Levies

PayrollUse this Guide whenever asked about New Zealand ACC levies for employees, self-e

NZ Capital Gains

Income TaxNew Zealand capital gains: no general capital gains tax, but the bright-line tes

New Zealand Crypto Tax

Crypto TaxUse this Guide whenever asked about New Zealand cryptocurrency or cryptoasset ta

NZ Tax Residency

Cross-BorderNew Zealand tax residency: the 183-day test (more than 183 days in 12 months), p