Resources
NZ landlord guides.
Plain-English explainers for the rules that actually catch landlords out — bright-line, mixed-use, chattels, ring-fenced losses. Each guide cites the IRD source so you can read on; ClearHold doesn't replace the regulator, we just translate it.
Guides
Bright-line: the 2-year rule
If you sell a residential property within the bright-line window, the gain is usually taxed. For sales agreed from 1 July 2024, the window is 2 years from when the title was registered to you, whenever you bought it.
Read the IRD bright-line page →
Interest deductibility on residential property
Phased-back rules for whether mortgage interest is deductible against rental income. Affects almost every leveraged residential rental.
Read the IRD interest-deductibility page →
Ring-fenced rental losses
Rental losses can't offset other income — they ring-fence against future rental income from the same portfolio. Catches new landlords with negatively-geared properties.
Read the IRD ring-fencing page →
Chattel depreciation
Carpets, ovens, heat pumps — items that wear out separately from the building can be depreciated. Rates come from IRD's Determination 22A.
Read the IRD depreciation determination →
Mixed-use vs long-term residential
Bach, holiday rental or any private use during the year changes the deduction model — apportionment and listed-services rules kick in. ClearHold supports long-term residential; mixed-use routes to an accountant.
Read the IRD mixed-use asset page →
Rental returns by ownership structure
IR3R is the rental supplement attached to a personal IR3. LTC, trust, company and partnership filings use IR4, IR6, IR7L and IR7 respectively — ClearHold's pack lines up with whichever applies.
Read the IRD rental-income forms page →
Cards currently link straight to the IRD authoritative page. Longer ClearHold explainers will land here as they're published; the IRD source stays cited on every guide so the audit trail is one click away.
Tax-treatment glossary
The four labels you'll see beside every transaction's category. They control how the row feeds (or doesn't feed) your IR3R / IR4 / IR6 / IR7 totals.
Deductible
Routine rental expense.
An ordinary cost of running the rental — claimed in full against your rental income for the year.
Example: Council rates, property-manager fees, landlord insurance, minor repairs.
Renting out residential property — IRD →Capital
Improves or extends the asset.
Spending that adds to the value of the property or extends its useful life. Not deductible in the year; the cost stays with the asset and affects bright-line / depreciation maths instead.
Example: New deck, full kitchen renovation, adding a bedroom, structural work.
Repairs vs improvements — IRD →Personal use
Not claimable.
A cost that was personal use of the rental account rather than running the rental itself. It isn't claimable against your rental income — the expense was for you, not the property.
Example: Costco grocery run that came out of the rental account; a one-off personal coffee.
Mixed-use guidance — IRD →Offset
Already repaid, so left out.
An expense someone else has paid for or repaid, where that money isn't recorded as income in ClearHold (for example, the insurer paid the builder directly, or bond kept for damage that you've excluded). Marking it Offset leaves the expense out of your claim. If the money is recorded as income (an insurance payout, a tenant reimbursement, or a bond payment you've kept in as income), keep the expense as Deductible instead: Offset would drop the deduction while the income still counts, and overstate your profit. Whether the two then cancel out depends on the amounts and tax years, so check the advice on the payment.
Example: A repair the insurer paid the builder for directly, so the money never came through your account.
IRD Rental income guide IR264, insurance proceeds (p.31) →Built into your ClearHold data
Calculators on clearhold.nz
Quick-answer tools, no login, no data stored. Good for ballparks before you enter a property here.
Bright-line calculator
Enter a purchase date + intended sale date → which rule applies and how long remains.
Deduction finder
Walk through what's deductible vs capital vs private for common landlord expenses.
Exit-tax estimator
Rough estimate of what you'd owe if you sold inside the bright-line window today.
IRD & primary sources
- Renting out residential property — IRD landing page
- Bright-line tax rule
- Interest deductions on residential property
- Ring-fenced rental losses
- Depreciation rates — Determination 22A
ClearHold links these for convenience. Always confirm your filing position with a registered tax agent or accountant.