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Inland Revenue

Tax Policy

Information release
Published 8 September 2025

Budget 2025 - information release

Information release for tax policy Budget 2025 documents. 

Documents included in this information release 

Item

Reference

Title

Date

Overarching and Administrative

01

IR2025/174

Draft Cabinet paper – Taxation (Budget Measures) Bill: Approval for introduction
28/04/2025
02 IR2025/203
Taxation (Budget Measures) Bill: detailed design and introduction of Bill 05/05/2025
03 BN2024/388
Follow up to the Publishing the Tax and Social Policy Work Programme report
20/09/2024
Tax Expenditure Statement
04
BN2025/224
Tax Expenditure Statement for Budget 2025
08/05/2025
2025 Budget Economic and Fiscal Update
05 IR2025/023
Preliminary Tax forecasts for the 2025 Budget Economic and Fiscal Update
25/02/2025
06 IR2025/088 Final tax forecasts for the 2025 Budget Economic and Fiscal Update 16/04/2025
Investment Boost
07 BN2025/084
Briefing note on Investment Boost and a comparison between the preferred option and a company tax rate cut 28/02/2025
08 BN2025/151 Previous depreciation loading regimes in New Zealand 03/04/2025
09 IR2025/168
Dual effects of Investment Boost and KiwiSaver changes on businesses
16/04/2025
10 BN2025/195 Addendum to BN2025/168 24/04/2025
11 BN2025/222 Treatment of assets under construction
08/05/2025
KiwiSaver reform
12 IR2024/428
Considering a KiwiSaver switch as part of Budget 2025
31/10/2024
13 IR2024/448
Additional information on a possible KiwiSaver switch as part of Budget 2025 07/11/2024
14 BN2025/063
Further information on a KiwiSaver switch as part of Budget 2025
18/02/2025
15 BN2025/156 Allowing members to select a lower KiwiSaver contribution rate as part of Budget 2025
01/04/2025
16 BN2025/142
Additional modelling of KiwiSaver impact as part of Budget 2025
02/04/2025
17 BN2025/148 Wider KiwiSaver policy issues currently under consideration 02/04/2025
18 BN2025/166 Implications of KS reforms for self-employed and other matters
08/04/2025
19 BN2025/183
KiwiSaver and Total Remuneration 22/04/2025
20 BN2025/215 KiwiSaver - additional information requested 08/05/2025
Employee Share Schemes
21 IR2024/064 Initiatives to support the start-up and tech sector: Permission to consult
15/03/2024
22 IR2024/379 Consultation on improvements to employee share schemes 02/10/2024
23 IR2025/126
Employee share scheme deferral regime – outcome of consultation 21/03/2025
Thin capitalisation changes for infrastructure
24 IR2024/413 Thin capitalisation settings for infrastructure 13/01/2025
25 IR2025/141 Official's issues paper on thin capitalisation settings for infrastructure 15/04/2025
26 BN2025/188 Supporting information for the issues paper on thin capitalisation settings for infrastructure 23/04/2025
Foreign Investment Funds
27 IR2025/007 Outcome of consultation on the effects of FIF rules on immigration 10/02/2025
28 IR2025/233 Foreign Investment Fund - Phase One technical decisions 23/05/2025
Petroleum development expenditure
29 BN2025/083
Accelerated deductions for petroleum development expenditure 10/03/2025
Budget Process Documents
30 BN2024/368
IR Performance Plan (Check-In 1): Approach and context supporting brief 06/09/2024
31 IR2024/406
Performance Plan and the potential to increase compliance activity 03/10/2024
32 IR2024/450
Performance Plan and the potential to increase compliance activity 06/11/2024
33 IR2024/422
Compliance funding bid for Budget 2025 28/11/2024
34 IR2024/479
Inland Revenue Performance Plan: Performance Impacts - response to questions
29/11/2024
35 IR2024/496 Budget 2025 submission for Vote Revenue 13/12/2024
36 IR2025/011 Vote Revenue Ministerial Certification of Contingent Liabilities and Contingent Assets as at 31 December 2024 13/02/2025
37 BN2025/074 Compliance bids note 20/02/2025
38 IR2025/012 2025 March Baseline Update submission for Vote Revenue 21/02/2025
39 IR2025/071 Vote Revenue: 2025 March Baseline Update submission for the Research and Development Tax Incentive appropriation 21/02/2025
40 BN2025/116
Budget 25 - Proposed Technical Initiatives 17/03/2025
41 IR2025/092
Vote Revenue: 2025 Budget Economic and Fiscal Update for non-departmental expenditure appropriations 17/04/2025
42 IR2025/093 Vote Revenue: 2025 Budget Economic and Fiscal Update submission for the Research and Development Tax Incentive appropriation
17/04/2025
43 IR2025/086
Budget 2025 - Estimates and Supplementary Estimates for Vote Revenue
24/04/2025
44 BN2025/196 Overview of compliance funding bid for Budget 2025 02/05/2025
45 BN2025/206 Tactical communications plan for Budget 25 02/05/2025
46 IR2025/271 Performance Plan - final approval 12/06/2025