Tax Watch: Budget 2026 edition
Client alertThis special edition of Tax Watch summarises everything you need to know about Budget 2026.

That’s why we get right down into the weeds to ensure the tax positions taken are correct, and that your tax returns are completed in a timely manner, are accurate, easy for you to understand. and give you confidence if tax authorities challenge your position.
Your tax compliance obligations can be as unique as your business itself and your path to growth. Our experts are across the latest developments in changes to laws, regulations, and IRD’s governance programmes - all of which can impact your organisation and the industry in which you operate.
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This special edition of Tax Watch summarises everything you need to know about Budget 2026.
A global minimum tax has been introduced, which ensures that large multinationals pay at least 15% tax in all the jurisdictions they operate. This will have the effect of “reducing the incentive for profit shifting and placing a floor under tax competition, bringing an end to the race to the bottom on corporate tax rates,” as the OECD explains.
For retirement villages, there’s one area of complexity where the correct treatment can really pay dividends, and that’s GST. However, it can get complicated for retirement village operators; it’s easy to get wrong and can be very expensive to fix.