利息抵扣、资本利得税与2026年房东投票指南

No. It shows the direct tax and cash-flow arithmetic of each party's own stated property policy, applied to a portfolio you describe. It says nothing about a party's wider platform, its chances of entering government, or what to do with your vote. Talk to an accountant or financial adviser before making a decision based on any of these numbers.

Each party's own policy page, manifesto document, or costings PDF, corroborated with reporting from RNZ, NZ Herald, 1News, interest.co.nz, or KPMG's election tax tracker. Every row below the results table links straight to what was used. Where a party has not stated a 2026 position on a point, the calculator falls back to current law and says so, rather than guessing.

We update this page when a party confirms, changes, or drops a policy that affects landlords, and note what changed. Elections run on shifting policy right up to polling day, and coalition negotiations afterward can change things again regardless of what any single party promised, so an update here is never instant. Treat every figure as accurate as of its last update, not a forecast, and check the source links for each party's current position at any point in between.

No. Five of the six parties tracked here (National, ACT, NZ First, Labour, Opportunity) have proposed no wealth tax at all. Only the Green Party has one, and it only applies above $10 million individual net worth ($20 million as a couple), with the family home exempt. The calculator can only compare against this rental portfolio's own equity, not your total net worth across every asset you own - if you hold significant wealth outside this portfolio, add it to your equity figure mentally to judge your real exposure. For the vast majority of small landlords, including most people running a portfolio well into seven figures, that threshold simply never gets reached on the rental portfolio alone, so it makes no practical difference. Try moving the portfolio value slider well past $10 million equity to see it switch on.

Yes, in the "if sold today's gain" column. National, ACT and NZ First keep the current 2-year bright-line test, so a sale outside that window owes nothing under their policy. Labour's 28% tax applies regardless of how long the property was held, from 1 July 2027. The Green Party's extended 10-year bright-line taxes a sale inside that window as ordinary income at their proposed rates. Opportunity (formerly branded TOP) has no bright-line test or capital gains tax at all, having replaced both with its ongoing land tax.

No. The calculator assumes rental profit is taxed directly in the hands of an individual at their personal marginal rate, which is the common case for a small, directly held portfolio. Ownership through a trust or company, or a portfolio still carrying ring-fenced losses from earlier years, changes the numbers and is out of scope here.

Because on every point this calculator tracks, ACT currently supports the coalition's existing law rather than proposing a further change. ACT has separately said it wants to cut the top tax rate from 39% to 33%, but that is a stated ambition rather than a confirmed 2026 commitment, so it is not built into the numbers. See ACT's row below for the sources behind that distinction.