Tax Watch: Budget 2026 edition
Client alertThis special edition of Tax Watch summarises everything you need to know about Budget 2026.
Identify tax issues, risks and opportunities in your organisation, and implement strategies to improve your bottom line.

The complex demands of an ever-changing regulatory environment can pose major challenges when meeting your corporate tax obligations. Not only can this drain your time, energy and resources, failing to meet these requirements can result in business risks, reputational damage and penalties.
Grant Thornton’s tax experts help you navigate these complexities by providing the strategies and easy-to-understand advice you need to address your tax risks, and reach your optimum tax position faster and more effectively.
Our strong track record of working with New Zealand owned and multinational business across multiple jurisdictions and industries means we can provide tailored advice for every aspect of your corporate tax process, and give you confidence if tax authorities challenge your position.
Relevant and timely advice to meet your compliance obligations under tax legislation.
Custom solutions to enhance your global tax position.
Design and implement policies and documentation to defend your transfer pricing position.
Align your employee mobility strategy with your business objectives.
Structure your next deal to achieve an optimal tax position.
Relevant and timely advice to meet your compliance obligations under tax legislation.
Align your employee mobility strategy with your business objectives.
Custom solutions to enhance your global tax position.
Structure your next deal to achieve an optimal tax position.
Design and implement policies and documentation to defend your transfer pricing position.
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This special edition of Tax Watch summarises everything you need to know about Budget 2026.
A global minimum tax has been introduced, which ensures that large multinationals pay at least 15% tax in all the jurisdictions they operate. This will have the effect of “reducing the incentive for profit shifting and placing a floor under tax competition, bringing an end to the race to the bottom on corporate tax rates,” as the OECD explains.
For retirement villages, there’s one area of complexity where the correct treatment can really pay dividends, and that’s GST. However, it can get complicated for retirement village operators; it’s easy to get wrong and can be very expensive to fix.