Inland Revenue updates for the 2026 fiscal year the standard cost method applicable to certain short-stay accommodation hosts.
For the fiscal year from April 1, 2025 to March 31, 2026, Inland Revenue has updated the standard cost amounts for certain individuals offering short-stay accommodation in their own homes.
The daily standard cost is NZ$65 per guest when the accommodation is owned by the host and NZ$59 when the accommodation is rented by the host. The update reflects a 3.1% increase in the CPI. In the previous fiscal year, the amounts were NZ$63 and NZ$57.
Not applicable to every Airbnb
DET 19/02 is intended for certain individuals who offer rooms in their own homes. Requirements include being an individual, renting one or more rooms in the home, offering short stays, not exceeding 100 room rental nights during the fiscal year—counting each room separately—and meeting the other conditions of the Determination.
This amount should not be automatically transferred to an independent tourist accommodation or a professional portfolio.
What does the standard cost do?
For those who meet the requirements and choose this system, income is exempt up to the amount of the calculated standard costs, and the portion that exceeds those costs will be assessable income. Actual expenses already covered by the standard system cannot be deducted again.
Gatavia Calculation
An eligible host for 60 nights: owner-occupied housing, 60 × NZ$65 = NZ$3,900. Rented housing, 60 × NZ$59 = NZ$3,540. Any additional adjustments required by DET 19/02 must be made afterward.
Standard cost or actual costs
| Standard cost | Actual costs |
|---|---|
| Less reconstruction of expenses. | More detailed documentation. |
| You must meet the requirements. | Can be used when the standard does not apply. |
| You do not deduct covered expenses again. | Exclusive expenses may be deductible. |
| Reduces administrative complexity. | Mixed expenses need apportioning. |
Before starting to split utility bills, insurance, interest, and maintenance, the first question is: “Do I meet the requirements of DET 19/02?”. If the answer is yes, compare both methods. If no, do not use these amounts.
Source
Inland Revenue New Zealand, DET 19/02 and CPI update 2026.
Gatavia · Question. Data. Accounts. Decide.