IR264 explains the tax rules for people who rent out residential property or holiday homes, including income, expenses, records and property sales.

Use IR3R to report the income, deductible expenses and net result for each rental property. Complete a separate form for each property.

IR1101 is the seller’s declaration used to determine whether residential land withholding tax should be deducted from a New Zealand residential property sale.

Use IR1100 to report and pay residential land withholding tax deducted from property transactions.

IR1226 provides optional worksheets for calculating residential-property deductions under the ring-fencing rules.