Mixed-Use Asset / Airbnb Tax Calculator
Calculate income tax and GST on a NZ Airbnb/bach rented part-time. IRD mixed-use formula: rental days ÷ total used days = deductible %.
About this calculator
This calculator implements mixed-use asset rules + short-stay standard cost from Inland Revenue (IRD). Last consulted 18 May 2026. Verify the figures yourself by following the link.
NZ short-stay accommodation tax rules
Mixed-use rules + 2024 Airbnb GST changes- •Short-stay standard cost: $63/night (no tax if income ≤)
- •GST registration threshold: $60,000 turnover/yr
- •Airbnb GST (from 1 Apr 2024): 15% collected by platform
- •Airbnb flat-rate credit (non-GST): 8.5% returned to host
- •Mixed-use formula: Rental days ÷ total used days
- •Vacant days: Don't count in either bucket
Source: IRD — Short-stay accommodation
Disclaimer
This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available IRD data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.
How NZ mixed-use Airbnb tax works
Mixed-use rules apply when a property is used part rental, part personal. Deductible expenses are apportioned.
- 1
Calculate deductible %
Deduct_% = rental_days ÷ (rental_days + personal_days)
Vacant days don't count in either bucket.
- 2
Apportion expenses
Deductible_expenses = (rates + insurance + interest + maintenance) × deduct_%
Cleaning + laundry between guests = 100% deductible.
- 3
Net rental income
Net = gross_rental − deductible_expenses
Losses are quarantined under residential ring-fencing rules (no offset against salary).
- 4
Income tax on net
Tax = net_rental × marginal_rate
At your top marginal bracket.
- 5
GST adjustments (from 1 Apr 2024)
If not GST registered: Net_GST_credit = gross × 8.5 ÷ 108.5 (Airbnb pays you)
If GST registered: you charge 15%, claim back input GST.
Worked example
Inputs: 60 rental days + 20 personal, $18k gross, $6k expenses, $22k interest, not GST
Result: Deductible 75%. Expenses deductible $21k. Net rental −$3k (quarantined). 8.5% credit ~$1,410.
Frequently Asked Questions
What are the NZ mixed-use asset rules?
Do I need to register for GST as an Airbnb host?
How this calculator works
This mixed-use asset / airbnb tax calculator uses the latest data from official New Zealand government sources to provide accurate results. All calculations are performed in your browser — your data never leaves your device.
All calculations are performed in your browser — your data never leaves your device. Results are for general guidance only and should not be considered professional financial advice.
Built and maintained by Konstantin Iakovlev. Data sourced from the IRD and official New Zealand government sources.
Last reviewed: