Inland Revenue (IR) in New Zealand has significantly intensified tax compliance efforts over the past year. According to a report published in April 2025, automated screening systems analysed over three million tax returns in New Zealand, leading to 30,000 reviews. Combined with voluntary disclosures, these measures contributed $859 million to tax revenue.

Building new shops? Good news — construction costs for new commercial buildings finished after 22 May 2025 may qualify for the 20% Investment Boost deduction. This means a healthy upfront tax break when your property is ready to lease.