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Forms and guides Ngā puka tāke me ngā puka tohutohu

Rental income - IR264

Use this guide if you own one or two rental properties. If you are in the business of providing residential rental accommodation we recommend you use a tax agent.

Find out about:

  • income you must include in your tax return
  • expenses you can deduct from this income for tax purposes
  • the records you'll need to keep
  • what to do if the property is owned by more than one person
  • what happens if the property is sold.