New ZealandTax & IncomeRegulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Last detection: 28 September 2026
What changes: This bill sets the annual rates of income tax for the 2026-27 tax year. It also includes proposals aimed at improving current tax settings.
What changes: The Research and Development Tax Incentive (RDTI) is being changed to introduce in-year payments. This aims to allow businesses to receive the tax credit sooner, supporting ongoing research activities by removing a key cash flow barrier.
What changes: The rules for claiming the tax credit for internal software expenditure are being changed. The cap for non-administrative internal software for R&D is being reduced from $25 million to $3 million to ensure the tax credit rewards software development that generates wider benefits.
What changes: Changes were introduced as part of Budget 2026, affecting the definition and calculation of family scheme income. These changes were announced on 28 May 2026.
What changes: This Act amends the Income Tax Act 2007. Specific provisions apply after 1 April 2027 and are relevant for the 2027-28 and later income years. Some income is exempt.
What changes: As part of Budget 2026, the cap on non-administrative internal software expenditure for the Research and Development Tax Incentive (RDTI) is being reduced from $25 million to $3 million.
What changes: Budget 2026, introduced on 28 May 2026, includes changes to the definition and calculation of family scheme income. These changes affect Working for Families tax credits.
What changes: This Act amends the Income Tax Act 2007. Specific provisions relate to exempt income and apply for the 2027–28 and later income years, with some changes effective after 1 April 2027.
What changes: This bill sets the annual rates of income tax for the 2026-27 tax year and includes proposals aimed at improving current tax settings.
What changes: This bill proposes to amend tax settings for taxable not-for-profits to increase certainty and reduce compliance costs, while ensuring Inland Revenue can monitor effectively.
What changes: Introduced as part of Budget 2026 on 28 May 2026, these changes affect the definition and calculation of family scheme income, impacting Working for Families tax credits.
What changes: The Taxation (Budget Measures) Act 2026 introduces a ceiling on donation tax credits. This change is detailed in the Act commentary.
What changes: The Taxation (Budget Measures) Act 2026 includes provisions regarding non-resident contractors' tax, specifically an exemption for aircraft leasing. Further details are available in the Act commentary.
What changes: From the 2027 income year, eligible New Zealand infrastructure businesses will not be limited by safe-harbour thresholds for thin capitalisation. An election must be made in myIR by the due date of the relevant income tax return.
What changes: Budget 2026 introduces changes to the Research and Development Tax Incentive (RDTI) to allow for in-year payments. This aims to provide tax credits sooner to support ongoing research activities and remove cash flow barriers.
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