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Rental Property Accounting

Ring-fencing, depreciation, rental income comprehensive accounting for NZ property investors.

Property Investment Made Simple

Rental property accounting in New Zealand has become increasingly complex particularly around ring-fencing rules and changes to mortgage interest deductibility. Getting it wrong can be costly. Our team stays current on all IRD rules affecting property investors.

Our Rental Property Services

  • Annual rental income and expense schedules
  • Ring-fencing loss calculations and management
  • Mortgage interest deductibility advice (current rules)
  • Depreciation on eligible chattels and assets
  • Bright-line test planning and advice
  • Structuring advice (personal, company, trust)
  • Multiple property portfolio management
What is the rental loss ring-fencing rule?

Residential rental losses generally cannot be used to offset other income such as salary or wages. Excess deductions are carried forward and can be used against future residential rental income, subject to whether the properties are treated on a portfolio or individual-property basis.

From 1 April 2025, 100% of eligible interest incurred in relation to a residential rental property can generally be deducted, subject to the normal deductibility rules. We can advise on how these rules apply to your circumstances.

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No obligation. Let’s talk about what you need and how we can help your business.