If you're a business owner in New Zealand, a new tax incentive announced in the 2025 Budget may make upgrading your vehicle a smarter financial decision than ever before.
What Is the Investment Boost?
The Investment Boost is a Government initiative aimed at supporting small and medium enterprises (SMEs). From 22 May 2025, businesses purchasing new assets, such as vehicles, can claim an additional 20% deduction of the asset's value in the first year, on top of normal depreciation.
This applies to new, eligible depreciable assets purchased and used between 22 May 2025 and 31 March 2027. The goal is to encourage businesses to invest in new equipment, technology, and infrastructure, vehicles included.
What This Means for Subaru Customers
Let's say your business purchases a new Subaru for $60,000 (excluding GST). Under standard depreciation rules, you'd claim a portion of that value over time. With the Investment Boost, you could immediately deduct an additional $12,000 (20% of the purchase price) from your taxable income in the same year, in addition to regular depreciation. This can lead to significant tax savings upfront.
Here's a simple example:

Note: This is a simplified example. Actual tax outcomes may vary. Always consult your accountant.
Important Notes
- This is not a rebate or discount from Subaru or our dealerships.
- It applies to new vehicles only (not second-hand).
- It's available to businesses that pay tax in New Zealand and acquire qualifying assets within the eligible timeframe.
- The incentive runs until 31 March 2027, but applying early could maximise the benefit in this financial year.
For more information, see the official Government factsheet here.
Why Consider a Subaru?
Subaru vehicles are purpose-built for New Zealand. With All-Wheel Drive standard across our range, you get year-round traction for all conditions. Add our renowned Boxer Engine and EyeSight Driver Assist Technology, and you've got a vehicle that's not just an asset, it's a partner for business.
Whether you're delivering services in the city, heading off the beaten track, or exploring opportunities nationwide, a Subaru will get you there with confidence.
Click here to get in touch with your local Authorised Subaru Centre.