Heard about OccuMax® pricing?
You can earn up to 30% more with our unique pricing strategy. Developed from managing over 350,000 bookings, it runs entirely within local regulations and has already earned our hosts over £112 Million.
x
FIND OUT MOREYou can earn up to 30% more with our unique pricing strategy. Developed from managing over 350,000 bookings, it runs entirely within local regulations and has already earned our hosts over £112 Million.
No single national definition. Councils define “visitor/short-term accommodation” locally; IRD treats “short-stay and visitor accommodation” supplied to paying guests (not long-term tenants).
Short-term letting is legal across New Zealand. There is no national register or night cap. Planning controls sit with local councils under the Resource Management Act (RMA): some districts allow small-scale visitor accommodation as a permitted activity, while others set thresholds (for example, Christchurch allows up to 60 nights a year in most residential zones before consent is needed, or 180 nights in rural zones). There is no bed-tax; the border-paid International Visitor Levy (IVL) is $100 and is not collected by hosts. From 1 April 2024, online marketplaces collect 15% GST on short-stay/visitor accommodation and pass an 8.5% flat-rate credit to hosts who are not GST-registered. Keep smoke alarms working and follow Fire and Emergency NZ guidance; if your use amounts to a “change of use”, building-code upgrades may be required.
No national threshold. Councils set rules (night caps or activity-based tests in some areas). Check local district plan.
Short-term letting is legal across New Zealand. There is no national register or night cap. Planning controls sit with local councils under the Resource Management Act (RMA): some districts allow small-scale visitor accommodation as a permitted activity, while others set thresholds (for example, Christchurch allows up to 60 nights a year in most residential zones before consent is needed, or 180 nights in rural zones). There is no bed-tax; the border-paid International Visitor Levy (IVL) is $100 and is not collected by hosts. From 1 April 2024, online marketplaces collect 15% GST on short-stay/visitor accommodation and pass an 8.5% flat-rate credit to hosts who are not GST-registered. Keep smoke alarms working and follow Fire and Emergency NZ guidance; if your use amounts to a “change of use”, building-code upgrades may be required.
Registration / Permit
No national STR register. Requirements are council-specific. Some councils require registration or consent (e.g., Queenstown Lakes requires STVA/Homestay registration and applies zone-based standards; Christchurch requires consent beyond its permitted thresholds).
Max Nights
None nationally. Councils may set thresholds for permitted activity (e.g., 60 nights in many Christchurch residential zones; 180 nights in rural zones) beyond which resource consent is required.
Planning / Zoning
Non-notified resource consents are generally processed in about 20 working days once a complete application is lodged; notified/contested applications take longer.
Safety & Insurance
Install and maintain working smoke alarms (long-life photoelectric recommended), provide clear escape information, and follow FENZ guidance; tell council if your activity is a “change of use” that could trigger Building Code upgrades.
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 working smoke alarms (long-life photoelectric recommended), provide clear escape information, and follow FENZ guidance; tell council if your activity is a “change of use” that could trigger Building Code upgrades.
.webp)
• Christchurch: unhosted stays are permitted up to 60 nights/yr in most residential zones (180 nights in rural zones) with guest caps; beyond that a resource consent is required.
• Queenstown Lakes: Residential Visitor Accommodation and Homestays must be registered; zone-based standards apply and ratings may change with nights operated.
• Change of use: converting a dwelling to more intensive guest use can trigger Building Act “change of use” obligations (talk to council early).
• Auckland: operates via the Unitary Plan; small-scale visitor accommodation may be permitted in some zones, larger-scale requires consent.
.webp)
⭐ Rated 4.8/5 by 2,500+ Hosts
.webp)
Central government is progressing wider RMA reform through 2025. Councils continue to refine district-plan provisions for short-stay use (e.g., Christchurch rules now in force; Queenstown Lakes maintains STVA/Homestay registration and rating settings). Keep an eye on your council’s plan changes and IRD marketplace-GST updates.
No national threshold. Councils set rules (night caps or activity-based tests in some areas). Check local district plan.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Local councils (planning/compliance); Inland Revenue (GST/income tax); Fire and Emergency New Zealand; local building control authorities.
your local authority.
