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New Zealand Investment Boost (Business Solar Deduction)

Administered by Inland Revenue Department (IRD)

About this program

From May 2025, the Investment Boost initiative through Inland Revenue allows businesses to immediately deduct 20% of the cost of new eligible assets including commercial solar power systems. This accelerated depreciation reduces the effective cost of solar installations for businesses across New Zealand.

Eligibility requirements

  • Must be a New Zealand registered business
  • Applies to new eligible assets purchased from May 2025
  • Includes commercial solar power systems and related equipment
  • 20% immediate deduction in the year of purchase
  • Remaining value depreciated normally over asset life
  • Must be claimed through Inland Revenue tax return

Official program page

Visit official website

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Rebate amount

20% immediate tax deduction on commercial solar system cost

Key details
Type
Federal
Coverage
Nationwide
Administering body
Inland Revenue Department (IRD)
Status
active
Last verified
Recently