demand
3,63m visitantes internacionales YE marzo 2026
Las llegadas internacionales alcanzaron 3,63 millones, +9% interanual.
Période: Year ending Mar 2026
GATAVIA GLOBAL · Nueva Zelanda
Location touristique en Nouvelle-Zélande
Nueva Zelanda 2026 es un mercado atractivo pero jurídicamente “property-specific”: Gatavia debe decidir legal sellable nights por dirección, no copiar reglas entre councils.
✓ Informations révisées: 25/08/2026
🇳🇿
GATAVIA
Nueva Zelanda combina un mercado turístico internacional de alto gasto con una regulación STR muy descentralizada: no existe una licencia Airbnb nacional única. El activo debe pasar filtros de district plan/resource consent, Building Act, unit title/body corporate, rates locales, impuesto sobre la renta/GST y, para extranjeros, Overseas Investment Act.
En el año terminado en marzo de 2026 Nueva Zelanda recibió 3,63 millones de visitantes internacionales (+9%) que gastaron NZD13,7 mil millones (+12%). El gasto en alojamiento internacional rondó NZD3,7 mil millones. La demanda es fuerte pero los mercados de Queenstown/Wānaka, Auckland, Rotorua, Christchurch/Akaroa y destinos de naturaleza tienen perfiles regulatorios y estacionales distintos.
Marché touristique de Nouvelle-Zélande
Données, contexte et principaux indicateurs du marché touristique.
spend
NZD13,7bn de gasto internacional
El gasto internacional aumentó 12%.
Période: Year ending Mar 2026
spend
NZD3,7bn gastados en alojamiento
El alojamiento fue una de las principales categorías de gasto internacional.
Période: Year ending Mar 2026
growth
Llegadas internacionales +9%
Crecimiento anual de visitantes en YE marzo 2026.
Période: Year ending Mar 2026
growth
Gasto internacional +12%
El gasto creció más que las llegadas.
Période: Year ending Mar 2026
mix
52% viaja por vacaciones
Holiday/vacation volvió al 52% del mix, mismo nivel de 2019.
Période: Year ending Mar 2026
market
Australia aporta NZD4,2bn
Australia fue el mayor mercado de gasto internacional.
Période: Year ending Mar 2026
market
EEUU aporta NZD2,0bn
Estados Unidos generó alrededor de NZD2,0bn de gasto.
Période: Year ending Mar 2026
Alertes réglementaires
critical
No comprar residential land como extranjero sin OIO check
Overseas buyers usually cannot acquire ordinary residential land; eligibility changed in 2026 only for defined pathways.
high
Queenstown/Wānaka necesita registro y zone check
QLDC requires registration for RVA/homestay and zone-specific standards.
high
Christchurch 60-night cap can apply to unhosted residential
Most residential unhosted accommodation outside airport contour is permitted only up to 60 nights under specified standards.
high
Marketplace GST ≠ host GST compliance complete
Platforms collect GST, but host still must monitor NZD60k registration threshold and direct bookings.
high
Building change-of-use can trigger costly upgrades
Room-by-room or multiple-group accommodation may change building use.
Cadre réglementaire
national
No existe licencia Airbnb nacional única
La legalidad se decide por council, district plan, building use y propiedad.
Nueva Zelanda no dispone de un permiso único nacional que legalice cualquier STR. La actividad puede ser permitted, require registration, resource consent or different building use depending on address.
municipal
Queenstown Lakes: registro obligatorio de RVA/Homestay
Registrar la actividad antes de operar bajo la vía correspondiente.
QLDC exige registro de Residential Visitor Accommodation y Homestay; las reglas sustantivas dependen de la zona del District Plan.
municipal
Queenstown Lakes: permitted nights/intensity depends on zone
No universal Queenstown day cap should be coded.
Each District Plan zone has its own standards. Operating beyond permitted standards requires resource consent. Visitor Accommodation generally requires resource consent; Homestay often has no night cap if standards are met.
municipal
Christchurch residencial: unhosted generalmente 60 noches
En gran parte de residential zones fuera del airport 50dB contour: hasta 8 huéspedes y 60 noches/12 meses con notificación y estándares.
La regla incluye registros, local contact, guest instructions, noise/traffic controls and booking <28 days. Algunos Banks Peninsula/small settlement/large lot permiten 180 noches.
municipal
Christchurch hosted: normalmente sin límite anual
Hosted can be permitted with max guest and other standards; resident must remain on site.
Typical residential hosted limit is 8 guests (10 in listed heritage building) with notification and individual bookings <28 days; airport/rural differences apply.
municipal
Auckland: análisis Unitary Plan por dirección
No aplicar una regla uniforme de noches a Auckland.
Land-use status depends on zone, overlays, scale and activity definition under the Auckland Unitary Plan. If not permitted, resource consent is required.
national
Building Act: cambio de uso puede activar obras
El cambio de patrón de ocupación puede ser un change of use.
Letting one detached dwelling to one group may not be a change of use; room-by-room/multiple groups or commercial accommodation can trigger fire, access, sanitary and structural upgrade obligations.
case_specific
Body corporate puede restringir STR
El título y las operational rules pueden bloquear o condicionar el STR aunque council lo permita.
Unit title owners/occupiers must comply with body corporate operational rules and valid resolutions. Mortgage/insurance covenants can create additional restrictions.
national
Overseas persons: residential land highly restricted
Overseas people usually cannot buy ordinary NZ residential land unless an exemption/pathway applies.
NZ citizen/qualifying ordinarily resident profiles differ; Australian/Singaporean rights have treaty-specific treatment. Residence-class visa holders not ordinarily resident may seek consent for one home to live in.
Fiscalité de l'hébergement touristique
Individual progressive rates
IRPF 10,5% primer tramo
10.5
Individual progressive rates
IRPF 17,5%
17.5
Individual progressive rates
IRPF 30%
30
Individual progressive rates
IRPF 33%
33
Individual progressive rates
IRPF 39% tramo superior
39
Company income tax
Company tax 28%
28
GST
GST 15% sobre STR
15
GST registration threshold
Umbral de registro GST NZD60.000
Évolution réglementaire et du marché
01/04/2025
100% residential interest deductibility restored
Qualifying interest can again be fully deducted subject to general rules.
01/04/2025
New individual tax bands fully applicable
Current brackets begin at NZD15,600 and top rate remains 39% over NZD180,000.
01/07/2024
Bright-line reset to 2-year period for current disposals
Current disposal rules use a 2-year bright-line test for sales on/after this date.
01/04/2024
Marketplace GST rules commence
Online marketplaces became responsible for GST on listed services including STR.
24/07/2023
Christchurch final STR District Plan rules
Environment Court finalised Plan Change 4 short-term accommodation framework.
22/10/2018
Residential land added to overseas investment screening
Foreign buyers of NZ residential land became subject to the Overseas Investment Act residential-land regime.
CONTENU PROFESSIONNEL
Dossier Professionnel Gatavia · Nouvelle-Zélande
Analyse avancée pour propriétaires, gestionnaires et investisseurs.
01
Due diligence
Vérifications professionnelles avant achat, exploitation ou transformation d'un logement touristique.
🔒 Contenu protégé
02
Réglementation avancée
Analyse approfondie des exigences, restrictions, risques et scénarios réglementaires.
🔒 Contenu protégé
03
Fiscalité professionnelle
Traitement fiscal avancé, scénarios et points nécessitant une attention particulière.
🔒 Contenu protégé
04
Exploitation professionnelle
Procédures, obligations récurrentes et contrôle documentaire.
🔒 Contenu protégé
05
Radar territorial
Analyse des territoires et villes présentant des différences de marché ou de réglementation.
🔒 Contenu protégé
06
Investisseurs
Risques, coûts, rentabilité et critères avant une décision d'investissement.
🔒 Contenu protégé
07
Gestionnaires
Conformité, représentation, reporting, documentation et gestion professionnelle.
🔒 Contenu protégé
08
Indicateurs et alertes
Indicateurs professionnels du marché, de la demande, du risque et de l'évolution réglementaire.
🔒 Contenu protégé
Ce dossier fait partie de Gatavia Pays et Gatavia Global.
Sources et organismes de référence
Auckland Council
Governing Body agenda 28 August 2025 - accommodation fundingAuckland Council
Resource consent fees and depositsChristchurch City Council
Providing visitor accommodation in a residential unitInland Revenue
Rental income IR264 March 2026Inland Revenue
Tax rates for individualsInland Revenue
Tax rates for businessesInland Revenue
The bright-line testInland Revenue
Residential property interest limitation rulesInland Revenue
Short-stay and visitor accommodationInland Revenue
GST for drivers, deliverers and accommodation ownersLand Information New Zealand
Reform of the Overseas Investment ActLand Information New Zealand
Buying residential property to live inLand Information New Zealand
Investing in apartmentsMBIE Building Performance
Change of useMBIE Tenancy Services
Unit titles - body corporate rulesNew Zealand Legislation
Resource Management Act 1991New Zealand Legislation
Building Act 2004New Zealand Legislation
Overseas Investment Act 2005New Zealand Legislation
Goods and Services Tax Act 1985New Zealand Legislation
Income Tax Act 2007New Zealand Legislation
Unit Titles Act 2010Queenstown Lakes District Council
Short-Term Visitor AccommodationQueenstown Lakes District Council
Short-Term Visitor Accommodation factsheetStats NZ
International travel: June 2026Tourism Evidence and Insights Centre
IVS Q1 2026 Top-Line ResultsGUIDE PROFESSIONNEL PDF
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Gatavia organise des informations professionnelles à des fins informatives et de gestion. Elles ne remplacent pas un conseil juridique, fiscal ou technique adapté à une situation particulière.