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Inland Revenue

Tax Policy

Announcements
PUBLISHED 17 November 2025

Consultation on Income tax treatment of software development expenditure and SaaS customisation and configuration costs

Officials are seeking feedback to gain a better understanding of whether the current tax treatment of both software development expenditure and software as a service (SaaS) customisation and configuration costs leads to the correct outcomes.

See the consultation for Income tax treatment of software development expenditure and SaaS customisation and configuration costs.