NZ 2025 Investment Boost: What It Means for Your Business

The 2025 Investment Boost is a key initiative in the New Zealand Government’s 2025 Budget. The scheme allows kiwi businesses to immediately deduct 20% of the cost of new business assets – including websites and software – on top of standard depreciation.

All New Zealand businesses, regardless of size, are eligible to claim if they:

• Operate for profit (sole traders, companies, partnerships, trusts)

• Are registered with the IRD

• Purchase new assets (assets must be new and not previously used in New Zealand; however, second-hand assets imported from overseas may qualify)

Eligible assets include:

• Websites (both custom and template-based)

• Purchased or developed business software

• Technology infrastructure (e.g., servers, networking equipment)

• Some commercial buildings (note: check this one with your accountant, there may be arguments for not depreciating)

• Machinery, tools and vehicles.

Exclusions include: Land, residential buildings, assets provided for under other rules (e.g. low-value assets below $1,000), assets previously used in NZ, and certain intangible assets like patents.

If you invest in a new asset, 20% of the cost is immediately deductible during the year of purchase, the remaining 80% is depreciated over its useful life.

That means, if you were to purchase a new website or software this financial year, you can claim a bigger portion of it’s cost as a business expense sooner – rather than spreading it out evenly over many years.

Right now! The Investment Boost is available immediately, your asset simply needs to be used (or available for use for the first time) on or after 22 May 2025.

Understanding who qualifies – and making sure you claim correctly, is important. If you’re planning to invest in a new website, software, or any other qualifying asset and you want to get it right contact:

RWCA Accountancy + Advisory: This trustworthy team of numeracy ninjas can crunch the numbers, decode the fine print, and will help you squeeze every last tax advantage out of Investment Boost 2025 — without the headaches.

…and of course there’s us! Webmad can help you build a claimable website or custom software that actually works for your business and ticks the IRD’s boxes. Sure, the Investment Boost is good news for us as digital folk (and maybe why we’re excitedly writing this blog). But the real win is yours. The NZ Government is basically saying, “go on, treat yourself.” All we’re saying is — make it something worthwhile. Cough…like a website…cough cough.