Tax & AccountingComplianceFebruary 20, 2026

Top Tax Highlights 2025–2026

By: Harriet Zhang

The following eBook sets out all the top tax changes made during 2025. These changes will affect tax preparation for your 2026 income tax returns.
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Prepared by the Editor in Chief of the New Zealand Master Tax Guide 2026, the following eBook sets out all the top tax changes made during 2025. These changes will affect tax preparation for your 2026 income tax returns.

eBook – Table of contents

2025 – The year at a glance

  • Legislation
  • Orders in Council
  • Interpretation Statements
  • Questions We’ve Been Asked
  • Determinations
  • Operational Statements
  • Operational Position Statements
  • General Article
  • Issues Paper
Download Highlights
Download Highlights
NZ Top Tax Highlights 2025-26

The New Zealand Master Tax Guide, New Zealand's leading tax handbook is now available in  CCH iKnowConnect. The online edition is fully searchable – with links to source material.

You can explore all available practice areas in CCH iKnowConnect to see what best fits your accounting practice or business here.

Download the Top Tax Highlights 2025-2026
Harriet Zhang
Harriet Zhang
Senior Content Management Analyst, Wolters Kluwer
Harriet Zhang (MProfAcctg, MTaxS, CA) works as a CCH senior tax analyst and has over 8 years of practical experience working in the tax field. She writes and edits content in the New Zealand income tax practice area.

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