No tax for letting asylum seekers use your dwelling

Tax Administration Bulletin, 9/9/2015

If you let asylum seekers live in a dwelling of yours for free, you pay no tax for it. If you don't charge rent, it is charity and therefore tax-free.

However, if you make a rental contract with anyone, it is rental business.  Then you are the landlord, and you get tax deductions for any expenses relating to the rental activity, and pay tax on the remaining net income.

The tax rules are the same when you rent out your dwelling for a short time only, or when you only rent out a part of it.

More information on rental income