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NZ Property Depreciation Calculator

Estimate New Zealand depreciation deductions for commercial buildings, commercial fit-outs, and chattels using business use, rate, method, and Investment Boost assumptions.

Contexte de la Regle Regionale

JuridictionNew Zealand
DeviseNZ$ (NZD)
En vigueur depuis1 avr. 2025
Version1.0
Derniere verification18 avr. 2026
Prochaine verification1 oct. 2026
Source: Inland Revenue depreciationVoir

New Zealand Taux et Regles

IRD says the depreciation rate for non-residential buildings returned to 0% from the 2025 income year. Commercial fit-out and chattels may be depreciable using applicable IRD rates. Low-value asset threshold is NZ$1,000 from 17 March 2021 onward. Investment Boost can apply to eligible new assets from 22 May 2025.

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Resultat

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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

Depreciation=CΓ—rΓ—m12Γ—u\text{Depreciation} = C \times r \times \frac{m}{12} \times u

For chattels and fit-out, enter the IRD depreciation rate. For commercial buildings, the calculator uses 0% building depreciation from the 2025 income year. Investment Boost can add a 20% deduction for eligible new assets.

Questions Frequentes

Can commercial buildings be depreciated?

For the 2025 income year onward, non-residential building depreciation is 0%.

Can commercial fit-out be depreciated?

Yes, commercial fit-out can be depreciable separately from the building.

Can chattels be depreciated?

Yes, if they are depreciable business assets. Use the IRD rate finder for the correct rate.

What is the low-value threshold?

From 17 March 2021 onward, assets costing less than NZ$1,000 may qualify for immediate deduction.

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