2026 Consumers Price Index Adjustment to standard-cost amounts for household services (childcare, boarding services, or short-stay accommodation)
This update to OS 19/03 shows the annual adjustment to the square metre rate for the dual use of premises.
In accordance with Section DB 18AA of the Income Tax Act 2007, the Commissioner advises that the square metre rate for the 2026 income year (1 April 2025 to 31 March 2026) is set at $57.30. The amount reflects the June 2019 Household Economic Survey utility costs information sourced from Statistics New Zealand (adjusted for inflation) and the annual movement of the Consumers Price Index for the twelve months to March 2026, which showed an increase of 3.1%.
See the related operational statement for further information on the use of square metre rate.