The 2026 New Zealand Master Tax Guide is the definitive reference for professionals navigating New Zealand’s complex tax landscape. It 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. 

Why you’ll love this

• Comprehensive coverage of New Zealand tax law, with clear explanations and practical examples. 
• Up-to-date insights on the 2025–26 tax year and beyond, including new deductions, credits, and compliance requirements. 
• Practical tools such as tax calendars and thresholds to simplify day-to-day advisory work. 
• Bonus inclusion: a free copy of New Zealand Tax Rates, Dates and Depreciation Rates (2026 edition) to assist with calculations. 

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 

Who should read this

• Accountants advising clients on compliance and planning. 
• Lawyers specializing in tax law and corporate advisory. 
• Tax generalists who need a reliable, up-to-date reference. 
• Financial advisors and business owners seeking clarity on new tax rules and entitlements.