The 2027 New Zealand Master Tax Guide and Tax Rates, Dates & Depreciation Rates are the definitive references for professionals navigating New Zealand’s complex tax landscape, providing 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 2026–27 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 (2027 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 Calendar: A comprehensive calendar of important tax dates for the 2026 tax year.
• Tax Rates: Detailed tax rates for individuals, companies, trusts, and more.
• Depreciation Rate Tables: Up-to-date tables for calculating the depreciation of assets, including notes to help apply the correct rates.
• Alphabetical Index: Easy reference with an alphabetical index of assets.
• Coverage of new developments, including: 
  • New rules for non-resident visitors
  • Optional GST registration for certain non-resident visitors
  • New revenue account method for foreign investment fund
  • Equalisation of FBT and PAYE
  • Gift cards benefit subject to FBT
  • Exempt personal protective clothing from FBT
  • Accounting for Investment Boost on motor vehicles for FBT
  • Options for FBT on global insurance policies
  • Employee share schemes tax deferral regime 
  • Clarification of timing of employers’ deductions 
  • Exemption for income from residential supply of excess electricity 
  • Thin caplitalisation setting for infrastructure investment 
  • Introducing ceiling on donation tax credits 
  • New rule for outstanding company loans to shareholders 
  • Exemption from NRCT for aircraft leasing 
  • Simplification of Working for Families scheme 
  • Extended R&D Tax Incentive general approval application deadlines

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. 

Also available as a eBook Set. Alternatively, you may want to consider purchasing our high value Book & eBook Bundle