REGULATORY GUIDE

Stay fully compliant with Auckland's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 2, 2025
New Zealand
Auckland Region
Auckland
REGULATORY GUIDE

Stay fully compliant with Auckland's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 2, 2025
New Zealand
Auckland Region
Auckland

TL;DR

Rules

How to comply

Rules, Taxes & Penalties

Upcoming Changes

FAQs

Inland Revenue: Short-stay & visitor accommodation

No national threshold. Councils set rules (night caps or activity-based tests in some areas). Check local district plan.

Short-term lets are legal in Auckland, but they’re managed by the Auckland Unitary Plan (AUP) as visitor accommodation. In many residential zones (e.g., Mixed Housing Urban), small-scale visitor accommodation (commonly up to 10 people per site) can be permitted subject to standards; otherwise you’ll likely need resource consent. There’s no citywide night cap. If you host more than 28 nights in the rating year (1 Jul–30 Jun), you must submit the council’s short-term online accommodation declaration and you may be charged a business-rates share. From 1 Apr 2024, platforms (e.g., Airbnb) collect 15% GST on bookings and pay an 8.5% flat-rate credit to non-registered hosts; register for GST if taxable turnover exceeds NZ$60,000. Fit and maintain photoelectric smoke alarms; an evacuation scheme may be required where a building provides accommodation for 6+ persons.

Legality
Short lets are allowed, but treated as visitor accommodation under the AUP. Small-scale visitor accommodation may be permitted in some residential zones; otherwise a resource consent is required.
Night Cap
None locally. Auckland manages by zoning/scale, not nights.
STR Register
No city STR register. Apply for a resource consent if your zone/scale isn’t permitted. If you host >28 nights in the rating year, complete the council’s short-term online accommodation declaration for rating.
Risk
Scaling beyond “small-scale visitor accommodation” or not declaring nights can trigger resource-consent breaches and back-dated business-rates adjustments.

Key Rules at a Glance

Overview of requirements, authorities, and costs for short-term rental compliance
Requirement
What you need
Authority / Link
Cost / Time

Registration / Permit

No city STR register. Apply for a resource consent if your zone/scale isn’t permitted. If you host >28 nights in the rating year, complete the council’s short-term online accommodation declaration for rating.

Max Nights

None locally. Auckland manages by zoning/scale, not nights.

Planning / Zoning

Non-notified consents: ~20 working days (statutory clock; pauses possible). Notified consents commonly take 4–6 months.

Fee
NZ$
4500
Non-notified ~20 working days; limited/fully notified typically several months depending on complexity.

Safety & Insurance

Install/maintain long-life photoelectric smoke alarms on each level and within 3 m of bedrooms; test and keep records. Buildings providing accommodation for 6+ persons (other than in three or fewer household units) may require an approved evacuation scheme with Fire and Emergency NZ.

Tax

IRD income tax on rental profits. GST 15% if short-stay accommodation turnover ≥ NZ$60,000 in any 12 months. Council rates/bylaws via Auckland Council (no regional tourist tax).

Step-by-Step: How to comply

Overview of requirements, authorities, and costs for short-term rental compliance
1

Visitor accommodation is managed by zone. In Mixed Housing Urban, visitor accommodation up to around 10 people per site is typically permitted subject to standards; above that is restricted discretionary—check your site’s zone and overlays. Non-notified consents: ~20 working days (statutory clock; pauses possible). Notified consents commonly take 4–6 months.

2

Apply if required. Planning application (fee ~NZ$4500).

3

IRD income tax on rental profits. GST 15% if short-stay accommodation turnover ≥ NZ$60,000 in any 12 months. Council rates/bylaws via Auckland Council (no regional tourist tax).

4

Install/maintain long-life photoelectric smoke alarms on each level and within 3 m of bedrooms; test and keep records. Buildings providing accommodation for 6+ persons (other than in three or fewer household units) may require an approved evacuation scheme with Fire and Emergency NZ.

Your Short-Term Rental Compliance Guide

Overview of requirements, authorities, and costs for short-term rental compliance

Enjoy hassle-free hosting with Houst

  • Income tax: Declare rental income to Inland Revenue (IRD); claim allowable expenses. Mixed-use asset rules can apply to holiday homes (apportion costs between private/letting days).
  • GST: Register if your taxable supplies reach NZ$60,000 in any 12-month period; once registered, charge 15% GST on stays and file returns. Private use may trigger change-in-use adjustments.
  • Rates & bylaws: Auckland Council sets property rates and any bylaws that affect STRs (planning/consents separate from tax).
  • Platform fees: Marketplace commissions usually include GST/VAT on the fee; keep invoices for deductions.
  • IRD: GST & short-stay rental income

    Edge Cases & Exemptions

  • Rates: if you don’t file the declaration, council may default-assess you at 29–135 nights and amend bills later.
  • Overlays/heritage/coastal rules can change activity status or add standards.
  • Larger operations (6+ persons sleeping) can trigger FENZ evacuation-scheme requirements.
  • Apartment body-corp rules often restrict short-stays regardless of planning status.
  • Penalties & Enforcement

  • Planning: council can issue warnings, abatement/infringement notices, seek enforcement orders, and prosecute serious breaches under the RMA (fines up to NZ$1m / NZ$10m).
  • Safety: landlords can face smoke-alarm penalties up to NZ$7,200; tenants up to NZ$4,000 for tampering/failure to maintain.
  • Planning (RMA) enforcement can include prosecution with fines up to NZ$1,000,000 (individuals) / NZ$10,000,000 (companies). Smoke-alarm non-compliance can attract landlord penalties up to NZ$7,200; tenants up to NZ$4,000.

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    Inland Revenue: Short-stay & visitor accommodation

    No national threshold. Councils set rules (night caps or activity-based tests in some areas). Check local district plan.

    Do I need planning permission in Auckland?
    Is there a night cap or 90-day limit in Auckland?
    Do I need to register or get a permit?
    What taxes do I need to pay for short-term lets?
    What safety requirements do short-term lets need to meet in Auckland?

    Tools & Resources

    Planning Guidance
    Auckland Council – Resource Consents
    Fire Safety Guidance
    Fire and Emergency NZ: Renting or letting your home out
    Tourist/Local Tax Guidance
    IRD: GST & short-stay rental income
    National Safety Guidance
    Fire and Emergency New Zealand: Home fire safety
    National Tax Guidance
    Inland Revenue: Short-stay & visitor accommodation
    Regional Safety Guidance

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    This guide is informational and not legal advice. Always confirm with

    Auckland Council – Resource Consents

    your local authority.