About this guide

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

Using the guide

The guide is aimed mainly at people with one or two rental properties. It also covers co-ownership and limits on deductions when a residential rental property makes a loss.

Related forms and guides

• Rental income schedule (IR3R)
• Individual income tax return (IR3)
• Depreciation guide for businesses (IR260)

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