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Inland Revenue

Tax Policy

Consultation
Last updated 19 May 2025
Closing date 19 June 2025

Status Current

Thin capitalisation settings for infrastructure

Officials are seeking feedback to gain a better understanding of how the current thin capitalisation settings might be discouraging foreign investors from investing in infrastructure projects in New Zealand, and whether changing those settings will lead to more infrastructure investment in New Zealand. Public views are also sought on the key components of two possible solutions to address the potential issue.