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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.