Auckland skyline with Sky Tower and waterfront — feature image for Auckland Airbnb rules on zoning, rates and GST.

Faraz Pirzada

5 min read
September 29, 2025

Auckland Airbnb Rules: Zoning, Rates & GST (2025)

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Auckland Airbnb Rules: Zoning, Rates & GST (2025)

Last updated:
September 29, 2025
Short-stay rules / Regulations

TL;DR

Airbnb-style hosting is legal in Auckland as visitor accommodation. In most residential zones, up to 10 people per site is a permitted activity; larger set-ups need consent. If you’re changing a dwelling to run short-stay lets, you may trigger a Building Act change-of-use (SH→SA) and must notify Council. From 1 April 2024, online marketplaces collect 15% GST and pass you an 8.5% flat-rate credit if you’re not GST-registered. If you host 28+ nights in the rating year (1 Jul–30 Jun), submit the Council’s short-term accommodation declaration by early July so the correct general rate/CATTR mix applies. Fit smoke alarms correctly; new/consented work now requires interconnected alarms.

Table of Contents

Is Airbnb legal in Auckland?

Yes — the Auckland Unitary Plan treats short-stay lets as visitor accommodation (“facility used for accommodating tourists and short-stay visitors”).

Where it’s allowed (by zone)

In the core residential zones, visitor accommodation up to 10 people per site (including staff/visitors) is permitted; larger operations require consent:

Tip: overlays/precincts (e.g., Special Character Areas) can add extra rules; always check your property on the AUP Viewer/GeoMaps.

Do I need a resource consent?

  • Up to 10 people per site in H3/H4/H5: generally no consent (still comply with zone standards around height, yards, parking, noise, etc.).
  • More than 10 people: consent is required (Restricted Discretionary/Discretionary depending on zone). Council will look at effects (traffic, noise, waste, on-site management).
  • Overlays/precincts may trigger additional matters even below 10 people. Check your site’s overlays first.

Building Act: does short-stay hosting trigger a change of use?

If you convert a dwelling to run short-stay accommodation, you may be changing the classified use from SH (Sleeping Single Home) to SA (Sleeping Accommodation). Owners must notify Council in writing before changing the use; the building may need upgrades to meet the Building Code “as nearly as is reasonably practicable.”

In Determination 2024/060 (11 Nov 2024), MBIE confirmed that letting a house as short-term holiday accommodation for single groups constituted a change of use (SH→SA), and upheld notices to fix where the change wasn’t properly processed. This is a strong indicator for Auckland hosts to notify and confirm compliance when switching to STR operations.

Auckland Council’s own guidance explains how change-of-use notifications and consents are handled locally.

Rates: the short-term online accommodation declaration (28-night threshold)

For the 2025/26 rating year, Auckland Council has not reinstated the old APTR, but short-stay properties listed via peer-to-peer platforms may pay a higher general rate (and CATTR) depending on booked nights between 1 July 2024–30 June 2025. Bands:

  • 0–28 nights: residential rates
  • 29–135 nights: 75% residential / 25% business
  • 136–180: 50/50
  • >180: business rates

Submit your short-term accommodation declaration by 2 July (so the first instalment is assessed correctly). Declarations received after 1 July may trigger an amended bill.

Taxes: GST marketplace rules (from 1 April 2024)

  • Online marketplaces (e.g., Airbnb, Booking.com) must collect 15% GST on short-stay accommodation.
  • Not GST-registered? You receive an 8.5% flat-rate credit; the marketplace remits 6.5% to IRD. ird.govt.nz+1
  • GST-registered? Your supply to the marketplace is zero-rated; you won’t receive the 8.5% credit, but you can still claim input tax. (Airbnb confirms how they implement this.) Airbnb

Income tax: IRD explains how to treat the 8.5% credit (you can elect to treat it as excluded income). Speak to your tax adviser for specifics.

Fire safety & alarms

  • Placement (rentals): FENZ recommends alarms in every bedroom, hallway and living area; landlords must ensure adequate alarms are installed and maintained.
  • New/consented work (from Nov 2024): The Building Code Acceptable Solutions C/AS1 & C/AS2 now cite NZS 4514:2021 and require interconnected smoke alarms as the minimum fire system for new household units/consented alterations.

How to stay compliant (step-by-step)

  1. Check your zoning & overlays (AUP Viewer/GeoMaps). Confirm you’re in H3/H4/H5 and note any overlays (e.g., Special Character).
  2. Count heads: keep to ≤10 people per site to stay permitted; if you’ll exceed that, prepare a resource consent (management plan, parking/noise).
  3. Assess Building Act impacts: if operating as STR, notify Council of the potential change-of-use (SH→SA) and complete any required upgrades.
  4. File the rates declaration if you’ll host 28+ nights in the rating year; aim to submit by 2 July.
  5. Set up GST correctly: provide your GST status to platforms; understand 15% collection and the 8.5% credit if not registered.
  6. Install/verify smoke alarms: alarms in bedrooms, hallways, living areas; for new/consented work ensure interconnected alarms compliant with NZS 4514:2021.
  7. House rules & neighbours: publish quiet hours, bin day, max guests, and parking rules; be responsive to complaints (this helps with consent conditions).
  8. Keep records: bookings by date (for rates bands), GST status, maintenance logs, smoke-alarm testing dates.

Quick check with Council: site-specific rules can vary — contact Auckland Council if anything is unclear.

FAQs

1) Is there a 90-night cap in Auckland?
No city-wide cap. Instead, the AUP sets activity status by guest numbers (≤10 people permitted in H3/H4/H5; >10 needs consent). Rates bands also depend on booked nights in the rating year.

2) Do apartments need extra approvals?
Body corporate rules may restrict short-stay use. That’s separate from the AUP. (Check your BC operational rules.)

3) Are short-term holiday lets covered by the Residential Tenancies Act?
Holiday/short-term rentals aren’t covered by the RTA, so standard tenancy rules don’t apply.

4) What triggers a Building Act change-of-use?
Switching a dwelling to short-term guest stays can trigger SH→SA; you must notify Council and achieve the required Code performance (fire, access, amenities) “as nearly as reasonably practicable.”

5) What’s the deadline for the rates declaration?
Submit by early July (Council specifies 2 July for first-instalment accuracy; after 1 July your first bill may be amended).

6) What about smoke alarms?
Follow FENZ placement guidance; interconnected alarms are now required for new builds/consented alterations under C/AS1/C/AS2.

Not Advice: This guide highlights key points for short-term letting and is not legal or tax advice. Rules change — always check the relevant authority’s website for your property and seek professional advice if unsure.

The Insider team at Houst is dedicated to providing up-to-date and relevant information on short-term rentals. For guest-posting inquiries, reach out at editorial@houst.com. We are here to help you navigate the world of short lets and look forward to assisting you with your needs.

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