GST on the rent

Fran Hazid asks:
(updated on Monday, January 03rd 2022)

Does a small business renting a residential property for business pay GST on the rent?

Our Experts Answer:

The supply of residential rental accommodation in NZ is an exempt supply for GST. So because the landlord is not charging GST, there will be none to claim.

If you are ever unsure whether there is GST on a supply, ask yourself one simple question… “Do I have a GST tax invoice indicating I was charged GST.” If the answer is no there will be no GST claimable unless you are acquiring a second hand good for use in your taxable activity.

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