New Zealand Master Tax Guide 2026 Edition

The 2026 New Zealand Master Tax Guide is the definitive reference for professionals navigating New Zealand’s complex tax landscape. This authoritative guide provides succinct yet comprehensive coverage of all major tax topics, ensuring practitioners remain up to date with the latest legislative changes, rulings, and practical applications. 

Key Features:

Concise summaries of legislation, cases, Inland Revenue rulings, and statements

Illustrative examples showing how tax concepts apply in practice

Tax calendars outlining payment due dates

Coverage of new developments, including: 

Investment Boost deduction for qualifying assets 

Higher KiwiSaver contribution rates 

Generic tax relief for emergency events 

OECD Crypto-Asset Reporting Framework implementation 

Expanded exempt employee share scheme thresholds 

New rules for Approved Issuer Levy registration 

KiwiSaver enrolment for under-16s in limited cases 

Scheme pays option for overseas pension transfers 

Clarification of transfer pricing and dividend rules 

Extended R&D Tax Incentive application deadlines 

Limited partnership treatment as a company in certain tests 

Flat-rate credit inclusion for listed service suppliers 

Removal of notification requirement for zero-rated financial services 

39% tax rate for minor or corporate beneficiary income 

Extended income test for Best Start tax credits 

Adjusted FamilyBoost thresholds to expand eligibility