Short-stay/visitor accommodation for tourists or travellers away from their usual residence (IRD treats “short-stay” as up to four consecutive weeks; planning uses the “visitor accommodation” activity definition rather than a fixed day count).
Short-term lets are legal across the Auckland Region. There is no regional register or blanket night cap. “Visitor accommodation” is a defined activity in the Auckland Unitary Plan; whether you need a resource consent depends on zone, scale and any overlays. In many residential zones, small-scale visitor accommodation is permitted subject to standards, while larger-scale or sensitive locations require consent. Auckland has no tourist levy; the former APTR is not being reinstated, though some short-term properties may face higher general rates. From 1 April 2024, platforms must collect 15% GST on short-stay bookings under IRD’s marketplace rules, with an 8.5% flat-rate credit for hosts not registered for GST. Keep smoke alarms compliant per Fire and Emergency NZ guidance, and declare income to IRD.
No national threshold. Councils set rules (night caps or activity-based tests in some areas). Check local district plan.
Short-term lets are legal across the Auckland Region. There is no regional register or blanket night cap. “Visitor accommodation” is a defined activity in the Auckland Unitary Plan; whether you need a resource consent depends on zone, scale and any overlays. In many residential zones, small-scale visitor accommodation is permitted subject to standards, while larger-scale or sensitive locations require consent. Auckland has no tourist levy; the former APTR is not being reinstated, though some short-term properties may face higher general rates. From 1 April 2024, platforms must collect 15% GST on short-stay bookings under IRD’s marketplace rules, with an 8.5% flat-rate credit for hosts not registered for GST. Keep smoke alarms compliant per Fire and Emergency NZ guidance, and declare income to IRD.
Registration / Permit
No regional STR register. Many listings operate as “visitor accommodation” permitted in some zones at small scale; otherwise a resource consent is required depending on zone, intensity and overlays.
Max Nights
None region-wide; any limits arise from consent conditions or building/strata rules.
Planning / Zoning
Non-notified consents target a 20-working-day decision once lodged and complete; notified applications commonly take several months.
Safety & Insurance
Install and maintain long-life photoelectric smoke alarms in every bedroom, hallways and living areas on each level, and follow FENZ guidance for rentals/letting and general home fire safety.
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).
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).
Install and maintain long-life photoelectric smoke alarms in every bedroom, hallways and living areas on each level, and follow FENZ guidance for rentals/letting and general home fire safety.
Sensitive overlays and heritage or character areas can change activity status and standards. Capacity above permitted thresholds or frequent high-turnover use may trigger consent even in residential zones. Unit-titled buildings may impose body corporate rules controlling short-stay use and amenity.
⭐ Rated 4.8/5 by 2,500+ Hosts
Council has confirmed APTR will not be reinstated for 2025/26. IRD marketplace-GST rules for short-stay accommodation took effect on 1 April 2024 and continue to apply. Monitor Unitary Plan updates and any local plan changes that may refine visitor-accommodation settings.
No national threshold. Councils set rules (night caps or activity-based tests in some areas). Check local district plan.
Visitor accommodation is a defined activity. In several residential zones, accommodating up to about 10 people per site is often permitted subject to standards; larger capacity or locations with overlays typically require a restricted discretionary resource consent.
None region-wide; any limits arise from consent conditions or building/strata rules.
No regional STR register. Many listings operate as “visitor accommodation” permitted in some zones at small scale; otherwise a resource consent is required depending on zone, intensity and overlays.
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).
Inland Revenue: Short-stay & visitor accommodationInstall and maintain long-life photoelectric smoke alarms in every bedroom, hallways and living areas on each level, and follow FENZ guidance for rentals/letting and general home fire safety.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Auckland Council (planning, rates and compliance); Inland Revenue (tax, GST marketplace rules); Fire and Emergency New Zealand (home fire safety).
your local authority.