MAQ Partner Mark Wilson looks into the new government tax incentive available for New Zealand businesses. What is Investment Boost? Investment Boost is a new tax incentive for New Zealand businesses to invest in productive assets like machinery, tools and equipment. Businesses can deduct 20 per cent of the new asset’s value from that year’s taxable income, on top of normal depreciation. The deduction applies to new assets purchased from today, 22 May 2025. |