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Tax

Trusted. Transformational. Together.

As global influences fundamentally shift how the tax function operates, tax leaders need to be able to respond strategically. We can share our experience, technology and innovative ideas to help your organisation respond to challenges and progress.


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Delivering comprehensive solutions to transform tax

Tax doesn’t need to be complicated—progress begins with simplifying processes. We provide tax compliance, advisory, and implementation services on a global scale, catered to your unique needs.

Alongside you and your team, Deloitte delivers experience, technology and innovative ideas guiding you through complexity with confidence.  

How we can help:

  • Business Tax
  • Indirect Tax
  • International Tax
  • Transfer Pricing
  • M&A Tax
  • Tax Technology Consulting 

Deloitte tax calendar

Explore the 2026-2027 tax calendar here

Explore Tax Services

Business Tax

Simplify tax management and oversight while providing global visibility for making informed strategic decisions.

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Indirect Tax

Manage indirect tax compliance and cash flows proactively.

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International Tax

Move your global tax strategy forward by implementing global tax strategies that are integrated, flexible and sustainable.

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M&A Tax

Progress your M&A strategy—get tax support in several different areas throughout the deal lifecycle.

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Tax Technology Consulting

Make your tax department more efficient and effective with technology. Streamline and automate processes to free up tax professionals to focus on high-value work.

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Transfer Pricing

Implement a proactive approach to global transfer pricing to enhance your processes and policies.

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Our thinking

New tax laws to know about

New legislation is now in force, bringing a raft of practical changes aimed at simplifying compliance and tightening up the rules. From thin capitalisation relief for qualifying infrastructure and Investment Boost remedials, to GST joint venture flexibility, PAYE/FBT options and new settings for migrants and households, this article highlights the changes most likely to affect day-to-day decisions - and when they apply.

Thin cap infrastructure exemption passed

From 1 April 2026, a targeted infrastructure exemption removes New Zealand thin capitalisation limits for eligible infrastructure entities/groups, enabling full interest deductibility on qualifying infrastructure debt. But before electing into the scheme taxpayers need pause to consider any potential fishhooks.

Managing historic income tax arrears: how tax pooling can reduce penalties and interest

Inland Revenue has announced a debt-recovery pilot programme that will allow eligible taxpayers with income tax debt for specified tax years to use tax pooling to repay that debt. Who is eligible and how does it work?

The Uber Effect: The Employee-Contractor Debate Reignited

The Supreme Court’s Uber decision put the employee vs contractor debate back under the spotlight, raising not just employment law issues but tax uncertainty too. Recent legislative changes are intended to ensure that workers treated as “specified contractors” under employment law are treated consistently for tax purposes as well.

Raising the bar on interest/penalty remissions and tax debt relief

Inland Revenue’s draft Standard Practice Statement on Options for relief from tax debt raises the bar for taxpayers seeking instalment arrangements, hardship write-offs and remission of interest and penalties. While the underlying framework remains familiar, the guidance draws clearer boundaries around when relief will (and will not) be granted and signals a more disciplined, short-term approach to managing tax debt.

Bringing your UK pension home: “Scheme Pays” now in force

Clashing UK and NZ tax rules have long created hurdles for those relocating down under and who are bringing their pension with them. Recent changes to pension transfer regulations to introduce Transfer Scheme Withholding Tax aims to allay some of the issues and is now in effect. This article covers the details of the change, why it has been introduced, and highlights new potential pitfalls to look out for.

Tax governance and the BCP: Key considerations for 2026 and beyond

Tax governance is no longer a “nice to have”, it’s becoming a litmus test in Inland Revenue’s BCP programme. This article spotlights the new governance questions, what they signal for 2026 and beyond, and practical ways to strengthen your framework before scrutiny turns into an audit.

Inland Revenue clarifies transfer pricing documentation expectations

Inland Revenue has refreshed its transfer pricing documentation guidance in response to recent risk review and audit activity, reinforcing expectations on documentation quality, timing, and penalty exposure.

Pillar Two FAQs

With recent changes and additional guidance issued by Inland Revenue, we provide some answers to frequently asked questions about how the rules work in New Zealand.
Perspective

Snapshot of recent developments - April 2026

Tax legislation and policy announcements

End of tax year decisions that matter

With 31 March approaching for standard balance date taxpayers, year-end remains a time where small errors can create disproportionate headaches and tax costs. So it’s time for our yearly ‘year-end’ reminders.

Insolvency trends and the uneven road to recovery

Inland Revenue’s renewed focus on reining in tax debt, combined with ongoing economic pressure, has been a key driver to formal insolvency appointments reaching their highest level in 15 years. As Inland Revenue is the largest petitioning creditor in court‑appointed insolvencies, this outcome is unsurprising and signals sustained stress across the business sector and a slow, uneven recovery.

Finalised guidance on repairs and maintenance

Inland Revenue’s finalised guidance on repairs and maintenance brings further clarity for asset owners on the perpetual capital v revenue debate. Our article breaks down the refinements to highlight key takeaways for asset owners who are seeking clarity on their deductions.

Inland Revenue confirms PIEs can develop housing for sale

Inland Revenue has released a draft Questions We’ve Been Asked confirming that portfolio investment entities (PIEs) can derive eligible income from land development for the purpose of sale. The clarification removes long standing uncertainty and clears the way for PIEs (including KiwiSaver funds) to invest in housing developments built for sale, not just long term rental.

Employer Superannuation Contribution Tax – set and regret

With KiwiSaver contribution rates set to rise, it’s a timely reminder that employers are due to check and refresh ESCT rates being applied to employer superannuation contributions. Set and forget doesn’t apply to ESCT rates.

Cryptocurrency: Income tax and DeFi - What investors need to know about Inland Revenue’s new issues paper

The forthcoming implementation of the cryptoasset Reporting Framework will mean that Inland Revenue will get much greater visibility of activities in the cryptoasset sector, including the Decentralised Finance (DeFi) eco-system. To help, Inland Revenue has released an issues paper outlining Inland Revenue’s thoughts on how existing tax laws apply to DeFi assets and transactions.
Perspective

New year, new KiwiSaver rules, same you

Budget 2025 introduced a series of KiwiSaver changes that will impact the nearly 3.5 million New Zealanders with KiwiSaver accounts. These changes take effect between 1 July 2025 and 1 April 2028. One of the major adjustments, an increase in the default employer and employee contribution rates, begins shortly. It is therefore timely to remind both employees and employers of the upcoming changes.
Perspective

Future proof your tax governance framework: the Participating Advisor advantage

Deloitte is now an approved Participating Advisor for Tax Governance reviews. In a tax landscape of increased audits and Inland Revenue scrutiny the Participating Advisor program gives taxpayers an additional level of comfort.
Perspective

Shareholder loans. Yeah, nah.

Concerns about extensive use of shareholder loans has been examined in a new Inland Revenue officials’ paper. While the existence of shareholder loans and current accounts are not a concern, the paper proposes some new limits on the quantum of lending with effect from 4 December 2025. 
Perspective

OECD Pillar Two side-by-side package: A New Zealand perspective

2025 marked the first year of application of the OECD’s GloBE Pillar Two rules in New Zealand, introducing a globally coordinated 15 percent minimum tax for MNEs. However, the international rollout of Pillar Two has been challenging. Following negotiations with G7 partners, the United States secured an exemption for US‑headquartered groups, leading the OECD to release the GloBE Side‑by‑Side package.
Perspective

Software development and SaaS expenditure under the policy spotlight

It is without doubt that investment in software is essential to New Zealand’s future prosperity, so it’s critical that the tax rules for software are clear and not onerous for taxpayers to comply with. Inland Revenue is undertaking consultation in relation to the treatment of software development costs, as well as costs connected to the use of software as a service.
Perspective

Home office or business hub?

The shift to remote work has created new tax challenges for employers with staff working across borders. This article explains the latest OECD guidance, including the new 50% working-time threshold and the “commercial reason” test, and provides practical steps to assess and manage their exposure to international corporate tax obligations.
Perspective

Employment Leave Act: a new era for leave entitlements in New Zealand

The proposed Employment Leave Bill represents a significant reform of the Holidays Act 2004 and will impact all businesses operating in New Zealand that employ staff. While the Bill is still in the legislative process, employers who invest early in understanding the new legislation, will be better positioned to ensure compliance, avoid costly errors, and maintain employee trust. 
Perspective

Deloitte leads in the ITR New Zealand Leading Practitioners list

The International Tax Review (ITR) world tax leaders were recently announced for the 2026 year. Deloitte New Zealand has a number of world-leading tax practitioners, with the following leading advisors receiving ITR rankings for the 2026 year...
Perspective

Participating Advisor programme

Transparent tax governance

Inland Revenue (IR) recently launched the Participating Advisor programme, a significant initiative to enhance tax governance and compliance across Aotearoa. Deloitte is proud to be an approved Participating Advisor for GST, FBT, Payroll and Tax Governance reviews.

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Tax Alert

Stay on top of the latest developments in tax

Tax Alert is a monthly publication compiled by our national tax specialists to keep you up to date about current tax changes.

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Corporate Taxpayers Group

An active tax interest group for corporate organisations

Deloitte is the secretariat to the Corporate Taxpayers Group (CTG), who are invested in the betterment of the New Zealand tax system. 

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  • Pillar Two Global Compliance

    From policy to practise: tech-powered compliance.

    Bringing together our knowledge and Pillar Two Agent technology tools to provide a complete and seamless solution to help you confidently manage data and process assessments; impact modelling and visualisations; and, ultimately, end-to-end compliance.

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  • 2025 Global Tax Policy Survey

    Shaping the path forward

    Explore the issues emerging across the global tax scene through the lens of five global tax policy themes

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  • Intela by Deloitte

    The Deloitte tax experience, enabled by Intela

    Intela is the smart way to keep tax under your control. With Intela, work is done in one place with transparency and version control.

    Learn more

  • Operations transformation

    In tax and finance departments

    Business model evolution is accelerating more quickly than ever. Companies are adapting to the digital era, investing in green initiatives and mapping growth plans for recovery. They cannot do all of this without the forecasting and scenario modelling capabilities of their tax team. This creates a new business imperative for the C-suite to partner with the tax function. By no longer being consumed by routine compliance and reporting activities, the tax team is empowered to deliver increased agility and value.

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  • Tax Transformation Trends 2025

    Rising to meet the moment

    Tax and finance leaders are focused on data, compliance, cost management, automation and AI, and finding their optimal resource mix—a balance between outsourcing, shared services, and core tax functions.

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Get in touch

Bruce Wallace

Bruce Wallace

Chair
+64 9 303 0724
Melanie Meyer

Melanie Meyer

National Leader – Tax and Business Advisory
+64 4 470 3575
Phil Stevenson

Phil Stevenson

Partner - Tax
+64 3 474 8665
Robyn Walker

Robyn Walker

Partner - Tax
+64 4 470 3615
Troy Andrews

Troy Andrews

Partner - Tax
+64 21 748 768
Jess Wheeler

Jess Wheeler

Partner – Corporate & employment tax
+64 3 363 3851
Andrea Scatchard

Andrea Scatchard

Partner - Tax
+64 7 838 4808
Susan Wynne

Susan Wynne

Partner - Tax
+64 7 838 7923

Let's connect

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