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

If you’re a Kiwi taking up employment overseas or an expatriate working in New Zealand, there are often complex tax rules to comply with and tax planning opportunities to be aware of.
To avoid the pitfalls of double taxation, underpayments, forward planning with the support of in-the-know advisors is key. Grant Thornton New Zealand has helped thousands of expatriates navigate their tax obligations and visa requirements for over 20 years, leaving them free to focus on the experience of working abroad. Talk to us about:
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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.