As we step into 2026, it’s helpful to remember that GST works very differently depending on whether your property is commercial or residential. For commercial leases, GST is added to rent and most outgoings when the landlord is registered. Registration generally becomes mandatory once annual rental income reaches $75,000.
Residential property is treated differently. Residential rent is input‑taxed, which means landlords do not charge GST on rent, even when rental income is high.
This distinction is one of the biggest GST differences between commercial and residential property, and understanding it helps ensure leases are set up correctly from the start.
Please note: this information is general in nature and does not constitute financial advice. We are not licensed financial advisers, and you should seek independent advice from a qualified accountant or financial professional before making any decisions.
Written by: Ashlea Skupien – Senior Commercial Property Manager