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Tax on rental income is usually paid by the person getting the rental income. It's usually the property owner. They're the ones who file the tax return.

If you own rental property in a partnership with one or more people you'll:

  • need to get a partnership IRD number
  • file a partnership return
  • file an individual tax return for your share of the rental income.

If you're married, in a civil union or de facto relationship:

  • do not get a partnership IRD number
  • do not file a partnership tax return
  • each of you files an individual tax return for their share of the rental income
  • each of you includes a copy of the rental accounts in their individual tax return.

New Zealand tax residents also have to pay tax on rental income from their overseas rental properties.

If you go overseas to live you’ll still have to pay tax in New Zealand on the rental income from your New Zealand property. You'll have to do this even when you stop being a New Zealand tax resident.

When you're a non-resident of New Zealand you'll have to pay tax on any income you get from New Zealand. This includes rental income from your New Zealand property.

If New Zealand has a double tax agreement (DTA) with the other country you live in you might only pay tax to us or them. You may also get a tax credit if you have to pay tax twice on the same income.

Double tax agreements (DTAs)

What tax you pay on your rental income depends on the type of property you're renting out. Check what to do for your property:

Tax by rental property type

Renting out an overseas property

Non-residents renting out New Zealand properties