Tax statements

Land transfer tax statements are required when most land is transferred.

People buying, selling or transferring property must collect tax information using a ‘land transfer tax statement’.  The information is collected by Toitū Te Whenua on behalf of Inland Revenue (IR) who use it to make sure property tax obligations are met.

Learn about the key differences with Legacy Landonline.

See also: Compiling a land transfer tax statement and Property tax exemptions and non-notifiable reasons

Refer to our Land Registration Guidance for information on the legislative requirements for Land Transfer Tax Statements, the dealings and estates that require tax information to be provided as part of submission for lodgement, and subsequent correction of data if errors are discovered after submission.

This data is treated as sensitive data by Toitū Te Whenua, It is collected on behalf of Inland Revenue Te Tari Taake, who use it to assist their monitoring of property tax compliance. It is also provided to Stats NZ Tataurana Aotearoa who publish aggregated and anonymised quarterly reports on property transfers and tax residency data on our behalf.

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