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

Inflationary pressures, rising benefit costs and a competitive talent market are pushing up your employee remuneration costs, while employment tax legislation and regulation become increasingly complex. Your business may be New Zealand-based, or global, or you might be considering how to facilitate growth through working practices or international talent.
We understand the challenges unique to your organisation and will share our experience. We will take the time to hear your perspective and adapt our pragmatic, realistic solutions to your business.
Today’s fluid and fast-paced corporate landscape gives the best people a global playing field and creates shifting loyalties. Employee share schemes provide an excellent incentive to prospective and current employees. We can help you manage your tax outcomes with an employee equity programme tailored to your business strategy.
Understanding KiwiSaver requirements is an important part of your business’s financial and tax position. Managing KiwiSaver compliance requirements is also an important part of your business from a governance perspective.
Miscalculating withholding tax can create headaches and unnecessary costs for both your business and your employees. From guidance about regulations and correct calculations to minimising liabilities through claiming exemptions and credits, our tax team can deliver peace of mind when it comes to your withholding tax bill.
Your payroll solution must navigate unprecedented shifting work patterns, global mobility, and an increasingly complex employment tax and benefits landscape. We advise you every step of the way to ensure your payroll is accurate and compliant so you can focus on your core business with no unpleasant surprises.
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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.