Budget 2026 – Information release
This information release includes documents relating to Budget 2026.
Documents included in this information release
| Item | Date | Title | |
| Taxation (Budget Measures) Bill (No 3) | |||
| 01 | 01/05/2026 | Draft Cabinet paper – Taxation (Budget Measures) Bill (No 3): Approval for introduction (IR2026/143) |
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| 02 | 14/05/2026 | Cabinet paper –Taxation (Budget Measures) Bill (No 3): Approval for Introduction (LEG-26-SUB-0094) |
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| 03 | 21/05/2026 | Cabinet minute – Taxation (Budget Measures) Bill (No 3): Approval for Introduction (LEG-26-MIN-0094) |
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| 04 | 25/05/2026 | Minute of Decision – Report of the Cabinet Legislation Committee: Period Ended 22 May 2026 (CAB-26-MIN-0178) |
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| 05 | 04/06/2026 | Briefing note – Budget Bill: Summary of Committee of the whole House (BN2026/172) |
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| Budget 2026 reporting | |||
| 06 | 19/03/2026 | Policy report – Budget 2026: Regulatory impact statements for the Revenue portfolio (IR2026/081) |
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| 2026 Budget Economic and Fiscal Update | |||
| 07 | 16/10/2025 | Finance report – 2025 October Baseline Update submission for Vote Revenue (IR2025/372) |
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| 08 | 21/11/2025 | Finance report – 2025 Half Year Economic and Fiscal Update for nondepartmental expenditure appropriations (IR2025/408) |
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| 09 | 27/11/2025 | Finance report – Approach to Budget 2026 and the 2026 Performance Plan (IR2025/457) |
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| 10 | 10/12/2025 | Finance report – Budget 2026 initiative submission for the Revenue portfolio (IR2025/458) |
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| 11 | 16/02/2026 | Finance report – 2026 March Baseline Update submission for Vote Revenue (IR2026/007) |
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| 12 | 16/02/2026 | Finance report – 2026 Preliminary Budget Economic and Fiscal Update for the Research and Development Tax Incentive appropriation (IR2026/032) |
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| 13 | 19/02/2026 | Finance report – Vote Revenue Ministerial Certification of Contingent Liabilities and Contingent Assets as at 31 December 2025 (IR2025/504) |
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| 14 | 19/02/2026 | Finance report – 2026 Preliminary Budget Economic and Fiscal Update for non-departmental expenditure appropriations (IR2026/024) |
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| 15 | 25/02/2026 | Finance report – Output performance measures and targets for the 2026–27 financial year (IR2026/027) |
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| 16 | 16/04/2026 | Finance report – Vote Revenue: 2026 Budget Economic and Fiscal Update for the Research and Development Tax Incentive appropriation (IR2026/070) |
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| 17 | 20/04/2026 | Finance report – Vote Revenue: 2026 Budget Economic and Fiscal Update for non-departmental expenditure appropriations (IR2026/077) |
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| 18 | 01/05/2026 | Finance report – Budget 2026 Estimates for Vote Revenue – Vote Minister sign-off (IR2026/139) |
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| 19 | 26/05/2026 | Finance report – Vote Revenue: 2026 June Technical Adjustment Request (IR2026/154) |
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| Charities and not-for-profit (including donation tax credit change) | |||
| 20 | 20/03/2024 | Policy report – Charities and not-for-profits overview (IR2024/110) | |
| 21 | 10/04/2024 | Policy report – Volunteers and honoraria: advice and response to the Minister for the Community and Voluntary Sector (IR2024/161) |
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| 22 | 17/07/2024 | Policy report – Tax policy options for the not-for-profit sector (IR2024/237) |
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| 23 | 17/07/2024 | Policy report –The income tax treatment of not-for-profit member transactions and options for simplification (IR2024/238) |
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| 24 | 30/08/2024 | Policy report – Charity business income tax exemption (IR2024/199, T2024/2396) | |
| 25 | 20/09/2024 | Briefing note – Overview of ‘charitable purpose’ under the Charities Act 2005 (BN2024/387, CVS20244176) |
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| 26 | 20/09/2024 | Policy report – Donation tax concession caps (IR2024/359) | |
| 27 | 20/09/2024 | Policy report – Donor-controlled charities (IR2024/360) | |
| 28 | 05/12/2024 | Policy report – Charities and not-for-profits: Proposed 2025public consultation (IR2024/454) |
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| 29 | 11/12/2024 | Briefing note – Charities and not-for-profits consultation: Scope and timing changes (IR2024/504) |
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| 30 | 11/12/2024 | Policy report – Reducing expenditure on donation tax concessions (IR2024/482, T2024/3292) | |
| 31 | 31/01/2025 | Briefing note – Summary of the “charity business income tax exemption” issue (BN2025/032) |
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| 32 | 07/02/2025 | Briefing note –Taxation and the not-for-profit sector: Updated officials’ issues paper and timeline (BN2025/042) |
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| 33 | 10/02/2025 | Briefing note – Revenue impact of charity business income and other not-for-profit income tax exemption proposals (BN2025/047) |
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| 34 | 11/02/2025 | Briefing note – Reducing expenditure on donation tax credits - follow up advice (BN2025/044) |
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| 35 | 13/03/2025 | Policy report – Reducing expenditure on donation tax credit – further advice on options (IR2025/079, T2025/635) |
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| 36 | 21/03/2025 | Taxation of not-for-profits: Possible in-principle decisions (BN2025/135) |
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| 37 | 28/03/2025 | Reducing expenditure on donation tax credits – impact if school activity donations are treated differently (BN2025/149) |
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| 38 | 31/03/2025 | Reducing expenditure on donation tax credits – delivery of an option to retain current donation tax credit entitlements for school donations (BN2025/155) |
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| 39 | 04/04/2025 | Taxation and the not-for-profit sector –submission summary and next steps (IR2025/146) |
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| 40 | 17/04/2025 | Charities and NFPs tax issues announcements (IR2025/169) | |
| 41 | 06/05/2025 | Not-for-profits: Inland Revenue advice to submitters and stakeholders (BN2025/213) | |
| 42 | 28/08/2025 | Taxation and the not-for-profit sector: Recommendations from officials (IR2025/257) |
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| 43 | 28/08/2025 | Taxation and the not-for-profit sector: Supplementary Report (IR2025/258) |
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| 44 | 16/10/2025 | Taxation and the not-for-profit sector: Draft media statement, Q&A and proactive release (BN2025/385) |
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| 45 | 16/10/2025 | Taxation and the not-for-profit sector: Timelines and consultation (BN2025/411) | |
| 46 | 30/10/2025 | Not-for-profits: Inland Revenue advice to the sector during targeted consultation (BN2025/443) |
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| 47 | 25/02/2026 | Taxation and the not-for-profit sector: Virtual meetings with submitters (BN2026/060) | |
| 48 | 13/03/2026 | Taxation and the not-for-profit sector: Interim update and possible lines of communication (IR2026/083) | |
| 49 | 09/04/2026 | Taxation and not-for-profit sector draft Regulatory Impact Statements (BN2026/119) |
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| Non-resident contractors' tax exemption for aircraft asset leasing | |||
| 50 | 24/09/2025 | Non-resident contractors' tax: asset leasing (IR2025/364) | |
| 51 | 28/01/2026 | Non-resident contractors’ tax: Budget 2026 policy options for aircraft asset leasing (BN2026/001) |
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| Company loans to shareholders | |||
| 52 | 09/10/2024 | Integrity measures (making imputation work) (IR2024/383, T2024/2730) | |
| 53 | 11/12/2024 | Advice on integrity measures (IR2024/423, T2024/3336) | |
| 54 | 14/05/2025 | Loans to shareholders – case studies and data from company liquidations (IR2025/165) |
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| 55 | 09/09/2025 | Timeframes and smoothing options for company loans to shareholders (BN2025/378) |
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| 56 | 06/10/2025 | Taxation of loans made by companies to shareholders - revised Cabinet paper and issues paper (BN2025/406) |
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| 57 | 21/10/2025 | Shareholder loans - information for joint Ministers’ meeting on 23 October (BN2025/425) |
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| 58 | 06/11/2025 | Shareholder loans design features (IR2025/440) | |
| 59 | 24/11/2025 | Consulting on the taxation of loans made by companies to shareholders – Release of consultation paper (CBC-25-SUB-0064) |
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| 60 | 24/11/2025 | Taxation of Loans Made by Companies to Shareholders: Release of Consultation paper (CBC-25-MIN-0064) |
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| 61 | 28/11/2025 | Report of the Cabinet Business Committee: Period Ended 28 November 2025 (CAB-25-MIN-0428) |
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| 62 | 19/02/2026 | Shareholder loans – consultation feedback and next steps (BN2026/055) |
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| Working for Families: Family scheme income and residence requirements | |||
| 63 | 29/10/2025 | Working for Families: Changes to residency requirements, information sharing and definition of income (IR2025/379, T2025/2673, REP/25/10/818) |
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| 64 | 09/04/2026 | BUDGET SENSITIVE: Fiscal implications in Working for Families report IR2026/090 (BN2026/121) |
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| 65 | 09/04/2026 | Working for Families: Design decisions to simplifying the definition of family scheme income and residence requirements (IR2026/090) |
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| 66 | 15/04/2026 | BUDGET SENSITIVE: Policy Decisions in Working for Families report IR2026/090 (IR2026/128) |
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| 67 | 08/05/2026 | Budget Bill - Family scheme income legislative flexibility (BN2026/148) |
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| Foreign Investment Funds changes | |||
| 68 | 08/04/2025 | Timeframes for further FIF changes and migrant related reforms – Phase One and Two (IR2025/161) |
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| 69 | 21/08/2025 | Reducing tax barriers to retaining and attracting highly skilled people: phase two (IR2025/345) |
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| 70 | 19/11/2025 | Reducing tax barriers to retaining and attracting people with skills and capital: policy decisions (IR2025/405) |
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| 71 | 26/02/2026 | Going for Growth Ministers' meeting 11 March (BN2026/067) | |
| Changes to financial arrangements due to support migrants | |||
| 72 | 11/11/2025 | Financial arrangements rules – options to support new migrants (IR2025/431) |
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| 73 | 31/03/2026 | Financial arrangements rules – decisions on migrant-specific proposals following consultation (IR2026/053) |
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| Non-resident contractors' tax modernisation |
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| 74 | 09/03/2026 | Targeted consultation outcomes on proposals to modernise and simplify non-resident contractors’ tax (IR2026/026) |
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| 75 | 15/04/2026 | Information on non-resident contractors’ tax for the joint Ministers meeting on 20 April (BN2026/122) |
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| Research and Development Tax Incentive changes | |||
| 76 | 06/11/2025 | Options for enhancing the Research and Development Tax Incentive (IR2025/376, REQ-0019154) |
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| 77 | 20/11/2025 | RDTI: Information further to 6 November 2025 report (BN2025/452) | |
| 78 | 01/12/2025 | RDTI Ministers' Meeting (BN2025/482) | |
| 79 | 10/12/2025 | RDTI – Options to progress (IR2025/491, REQ-0024980) | |
| 80 | 18/02/2026 | RDTI options for Budget 2026 (IR2026/040, REQ-0027276) | |
| 81 | 05/03/2026 | RDTI and internal software (BN2026/073) | |
| Fringe benefit tax changes | |||
| 82 | 27/05/2025 | Fringe benefit tax review update (IR2025/220) | |
| 83 | 05/03/2026 | Fringe benefit tax review – options to progress (IR2026/069) | |
| Changes to thin capitalisation rules for foreign-owned banking groups | |||
| 84 | 09/04/2025 | Determining Funding Costs of Permanent Establishments of Foreign Banks (IR2025/100) |
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| 85 | 31/07/2025 | Determining Funding Costs of Branches of Foreign Banks (IR2025/331) |
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| 86 | 03/09/2025 | Communications Plan for Consultation on Determining Funding Costs of Permanent Establishments of Foreign Banks (BN2025/347) |
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| 87 | 27/11/2025 | Determining Funding Costs of Branches of Foreign Banks (IR2025/464) |
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| 88 | 12/12/2025 | Approval to consult on changes to taxation rules for foreign-owned New Zealand banking groups (IR2025/493) |
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| 89 | 13/03/2026 | Changes to tax rules for foreign-owned New Zealand banking groups (IR2026/066) | |
| Considered but discontinued projects | ||
| Investment Boost | ||
| 90 | 11/09/2025 | Extending Investment Boost to certain residential buildings (IR2025/348, HUD2025-007930) |
| 91 | 10/12/2025 | Extending Investment Boost to build-to-rent developments (IR2025/468, HUD2025-008735) |
| Software subsidy for small businesses | ||
| 92 | 10/12/2025 | Software subsidy for small businesses (IR2025/475) |