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NZ Bright-line Test Property Tax Calculator

Estimate whether a New Zealand residential property sale may fall inside the current bright-line period and calculate possible tax on the gain.

Contexte de la Regle Regionale

JuridictionNew Zealand
DeviseNZ$ (NZD)
En vigueur depuis1 juil. 2024
Version1.0
Derniere verification18 avr. 2026
Prochaine verification1 oct. 2026
Source: Inland Revenue bright-line testVoir

New Zealand Taux et Regles

For residential property sold on or after 1 July 2024, IRD says the bright-line test checks whether the bright-line end date is within 2 years of the bright-line start date, unless an exclusion or rollover relief applies.

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Avis : Avis : Ce calculateur utilise les regles publiques en vigueur a la date indiquee. Les resultats sont a titre informatif uniquement. Verifiez aupres des sources officielles. Derniere verification: 18 avr. 2026.

Formule

Tax=max⁑(0,Sβˆ’Pβˆ’Cβˆ’I)Γ—r\text{Tax} = \max(0, S - P - C - I) \times r

For residential property sold on or after 1 July 2024, the bright-line test generally checks whether the bright-line end date is within 2 years of the start date, unless an exclusion or rollover relief applies.

Questions Frequentes

What bright-line period is used?

The calculator uses the current 2-year bright-line period for sales on or after 1 July 2024.

What dates should I use?

For standard transactions, start is generally title transfer or settlement date, and end is generally the binding sale and purchase agreement date.

What if I sold before 1 July 2024?

Older 5-year and 10-year rules may apply. This calculator flags those as legacy rules rather than giving a full decision.

What if the property was my main home?

The bright-line test generally does not apply when the main-home criteria are met.

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All calculations run locally. Your New Zealand tax and salary data never leaves your browser.

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