Renting your property on Airbnb or a similar platform? Short-stay accommodation has its own tax rules. Here is a simple summary.
What counts as short-stay?
Inland Revenue treats short-stay accommodation as renting residential property to guests for up to 4 consecutive weeks at a time.
Income tax
You must keep records of your income and declare it in your tax return (there are limited exemptions). Keep records of your expenses too, as many can be claimed.
GST - platforms now collect it
From 1 April 2024, online marketplaces such as Airbnb must collect GST at 15% on short-stay bookings.
If you are not GST-registered, the marketplace passes a flat-rate credit of 8.5% back to you.
If your turnover from all taxable activities is, or will be, more than $60,000 in any 12 months, you must register for GST.
If guests book directly with you (for example through your own website), the normal GST rules apply.
Long-term residential rent is different - it is exempt from GST.
Holiday homes and the mixed-use asset rules
If your holiday home is used privately and also rented out, or sits unused for 62 days or more in the tax year, the mixed-use asset rules may apply. Expenses are then split between private and income-earning use. If your gross income from renting it is under $4,000 for the year, you can choose to leave it out of your return - but this option is not available to companies.
Our advice
Short-stay tax depends on how often you rent, whether you use the property yourself, and your other income. A quick review can make sure you file correctly.
Need help? Yugraj CA is a Chartered Accountant (CA) firm helping property owners across New Zealand, fully online. Call 021 0234 6659, email ysm@yugrajca.co.nz, or see our property accounting services.
Disclaimer: This article is general information only, based on Inland Revenue guidance as at October 2026. It is not tax, legal or financial advice for your situation, and tax rules can change. Please talk to us, or another qualified adviser, before acting. Yugraj Singh Mahil Chartered Accountants Limited does not provide financial, investment or mortgage advice. Last reviewed: October 2026.
