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IR3 Question 23 Income from other rental activities

Show income you received from other rental activities between 1 April 2019 and 31 March 2020 at
Question 23.

Only include net residential rental income or losses not included at Question 22 and commercial rental
income in Box 23B.

This includes rents not caught by the residential rental rules such as rents from:

  • a bach or holiday home that comes within the mixed-use asset rules
  • the family home
  • rental properties held on revenue account, such as part of a business dealing in land or building residences
  • commercial rents.

Prepare a summary of the details for each rental property. You can use either:

  • the Rental income - IR3R form, which asks for all the information we need, or
  • your own summary.

If you need an IR3R form, you can print a copy from

If you prepare your own summary, refer to the IR3R form or the Rental income - IR264 guide to find out
what to include.

What to show in your return

Add up the net rents (total rents after expenses) and print the total in Box 23. Attach the IR3R, or your summary, to your income tax return.

Keep your receipts with your records in case Inland Revenue ask to see them later.

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