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Rental Properties


Click here for more information on obligations surrounding rental properties for Landlords.


If you are a tenant who rents property –whether it be domestic or commercial property – from a landlord you also have tax obligations.

All rental income for the use of buildings and land is subject to withholding tax. This means the tenant must deduct 10% from the rental payment they make to  the landlord. This withholding tax must be paid to IRD by the 15th of the following month.

For more information click here.