Short-Stay Accommodation Tax Calculator

Short-stay accommodation tax rules vary depending on your property type, how many nights you rent, and your GST status. This calculator works out which IRD rules apply and estimates your tax position for the 2025/26 tax year.

Property Type

This property is my... Determines which tax rules apply

Property ownership Affects standard cost rate

Usage This Year

Nights Rented Out Paying guests only

Nights Used Privately You, family, friends (incl. free stays)

Mixed-Use Asset (MUA) rules may apply. If your property is vacant for 62+ days and also used privately, IRD uses a special apportionment formula. Enter your vacant days below.

Nights Vacant (not rented, not used) Available but empty — no guests, no private use

Property Value (for MUA test) Used for the 2% income quarantine test

Income

Average Nightly Rate What you charge guests per night

Your Other Annual Income Salary, wages, etc. — for tax rate

Annual Property Expenses

Mortgage Interest 100% deductible from 1 Apr 2025

Council Rates

Insurance

Platform Fees Airbnb / Bookabach commission

Cleaning & Supplies

Other Expenses Power, internet, repairs, etc.

GST Status

Are you GST registered? For your Airbnb activity

Booked through online platform? Airbnb, Bookabach, Booking.com, etc.

Estimated Income Tax

Calculation Breakdown

⚠ GST on Sale — Significant Risk

Important: Airbnb tax rules are among the most complex in the NZ tax system. This calculator provides an estimate only. Mixed-use asset quarantine rules, trust ownership, partnership structures, change-of-use GST adjustments, and GST de-registration events can all significantly alter the outcome. Contact Tax Link Christchurch on (03) 379-8735 before making any decisions — particularly around GST registration or selling a short-stay property.

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