REGULATORY GUIDE

Stay fully compliant with Auckland Region's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
New Zealand
Auckland Region
Auckland Region
REGULATORY GUIDE

Stay fully compliant with Auckland Region's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
New Zealand
Auckland Region
Auckland Region

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 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.

Legality
Allowed region-wide; managed through the Auckland Unitary Plan and general NZ tax and safety rules.
Night Cap
None region-wide; any limits arise from consent conditions or building/strata rules.
STR Register
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.
Risk
Operating without required resource consent, breaching consent conditions, or ignoring IRD marketplace-GST and safety duties can lead to infringements, prosecution and back taxes.

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 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.

Fee
NZ$
No processing if permitted as of right. Where a consent is required, allow around 20 working days for non-notified decisions if the application is complete; notified consents can run 4–6 months depending on complexity and submissions.

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).

Step-by-Step: How to comply

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

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. Non-notified consents target a 20-working-day decision once lodged and complete; notified applications commonly take several months.

2

Apply if required. Planning application (fee ~NZ$). No single fixed fee. If a resource consent is needed, Auckland Council requires a lodgement deposit with final charges based on actual processing time. Deposits and hourly rates are set in the annual fees schedule.

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 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.

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

    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.

    Penalties & Enforcement

    Council can issue infringement notices for plan breaches and prosecute serious offences under the RMA. IRD can assess GST collected via platforms and income tax liabilities. FENZ and Council can act on unsafe or non-compliant fire-safety situations under building and fire legislation.

    Serious planning breaches under the RMA can attract prosecution fines up to NZ$1,000,000 for individuals (higher for companies); typical council infringement fees are much lower.

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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 Region?
    Is there a night cap or 90-day limit in Auckland Region?
    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 Region?

    Tools & Resources

    Planning Guidance
    Auckland Council (planning, rates and compliance); Inland Revenue (tax, GST marketplace rules); Fire and Emergency New Zealand (home fire safety).
    Fire Safety Guidance
    FENZ — Renting or letting your home out: smoke alarms
    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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