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 / 5 / 10 year rule
When you sell a residential property within the bright-line window, the gain is taxed. Which window applies depends on when you acquired the property.
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
Reduces a prior expense.
A receipt that cancels out a previously-claimed expense — insurance reimbursement, bond retained against damage, supplier refund. Reduces the related expense for the year rather than counting as income.
Example: Insurance payout that reimburses the cost of a repair you already claimed.
Insurance payouts and rental income — IRD →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.