Build-to-rent is an emerging asset class in New Zealand with a handful of developments planned, underway, or recently completed.

There is growing awareness of the benefits for both investors and occupiers, however it is equally clear that there are multiple headwinds limiting growth potential in the short-term.

This research paper, the second in a series of build-to-rent reports by CBRE New Zealand and authored in partnership with Bell Gully, delves deeper into the topic of tax, looking at the specific issues affecting the New Zealand market, how they compare to Australia, and the different tax obligations of various build-to-rent ownership structures.