Budget 2026 – Information sheets
Inland Revenue has published information sheets to provide more information on the tax and social policy proposals in Budget 2026.
These proposals may be subject to changes as they move through the parliamentary process. When the proposals are included in a taxation Bill, up-to-date information will be published in a Bill commentary. The following information sheets provide general information about how the proposals would be intended to work:
Charities and not-for-profits – Information sheet
Non-resident contractors' tax exemption for aircraft asset leasing – Information sheet
Company loans to shareholders – Information sheet
Working for Families – Information sheet
Foreign investment fund changes – Information sheet
Changes to financial arrangements rules to support migrants – Information sheet
Non-resident contractors’ tax modernisation – Information sheet
Research and Development Tax Incentive – Information sheet
Fringe benefit tax changes – Information sheet
Changes to thin capitalisation for foreign-owned banking groups – Information sheet