Happy New Year and welcome to our first newsletter of 2026.
As we head into a new year, there have already been some important developments across tax, compliance, and the digital space that are worth having on your radar.
In this edition, we catch you up on Inland Revenue’s increased crackdown on outstanding tax debt and what this could mean for individuals and businesses. We also explain the new Digital Nomad tax change, outlining who it affects and what you may need to consider if you work or earn income across borders.
To round things out, we share practical, easy-to-implement tips to help strengthen your data security and protect your business in an increasingly digital environment.
Inland Revenue takes a tougher stance on tax debt in 2026
Inland Revenue has stepped up its approach to overdue tax with faster follow-ups, closer monitoring, and earlier enforcement for businesses that fall behind.
Part of this shift comes from improved technology and automation, which have allowed them to detect overdue balances sooner and respond more consistently.
Carrying tax debt? Act early.
Inland Revenue is far more willing to work with businesses that make contact before debt snowballs. They encourage businesses to clear overdue balances or set up instalment plans straightaway.
Prevention is better than cure
Now is a great time to consider your cashflow for the year ahead, factoring in seasonal dips, late invoices, and potential expenses. But you don’t have to go it alone. If you’re dealing with debt – or trying to avoid it – our accountants and financial advisors are here to help
The down low on the new digital nomad tax
In the August 2025 Tax Bill, the Government proposed new rules for digital nomads, paving the way for overseas remote workers to spend longer periods of time in New Zealand.
Once in place, this bill will allow eligible visitors who work solely for an overseas employer or overseas clients to be treated as non-residents for tax purposes for a longer period when in New Zealand without becoming liable for New Zealand income tax.
To qualify, digital nomads must:
- not provide services to New Zealand customers and,
- stay fewer than 275 days in any rolling 18-month period.
Encouraging longer stays means more visitor spending on tourism, hospitality, retail, and local services, all of which will boost our wider economy – and depending on your industry, your business, too.
Data security and privacy risks you can’t ignore
Cyber incidents are becoming more common and more sophisticated. Even a single breach can lead to financial loss and reputational damage, and it often starts with something as simple as a weak password or a convincing email.
This year, keep an eye out for:
Email-based scams
Phishing is still the top digital threat, with scammers now using AI to create more realistic messages, invoices, and impersonations, so train your staff to spot red flags and run scam-simulation tests.
Ransomware and malware
Outdated software, old devices, and unsecured WiFi networks are all easy entry points for attackers. Turn on automatic updates, do a quick monthly check for anything that needs manual attention, and replace devices that can no longer protect you from malware.
Password protection
After thieves stole precious jewels from the Louvre last year, there was a rumour circulating that the museum’s security password was ‘Louvre’. Whether or not it’s true, it’s a good reminder to use multi-factor authentication and choose long, complex passwords. Hard to remember = hard to guess.
Third-party tools
Online apps for payroll, scheduling, marketing, or sales can be helpful, but if those tools aren’t secure, neither is your data. Always choose reputable platforms with strong security measures.
AI and privacy
AI can help with productivity, but there are big question marks around what it can do with your data. Avoid sharing sensitive information (especially customer details, financial information, and intellectual property) on public AI tools.
Small steps make a big difference. If you’d like help reviewing the security of your financial systems, we can help point you in the right direction.
Tax Calendar – February 2026
|
DATE
|
CATEGORY
|
DESCRIPTION
|
|
5 February
|
PAYE
|
Large employers’ payment due. File employment information within two working days after payday.
|
|
20 February
|
RWT
|
RWT return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January.
|
|
20 February
|
NRWT / Approved Issuer Levy
|
Payment and return due.
|
|
20 February
|
PAYE
|
Small and large employers’ payment due. File employment information within two working days after payday.
|
|
2 March
|
GST
|
Payment and return for January as 28 February falls on a weekend.
|