Rental Properties

All businesses and employers need to register with the IRD.

If you are a not-for-profit organisation or charitable trust you may still have tax obligations and need to register with IRD. Please contact IRD for more information.

Landlords

For more information on obligations surrounding rental properties for Landlords.

Tenants

If you are a tenant who rents property –whether it be domestic or commercial property – from a landlord you also have tax obligations.

All rental income for the use of buildings and land is subject to withholding tax. This means the tenant must deduct 10% from the rental payment they make to the landlord. This withholding tax must be paid to IRD by the 15th of the following month.