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Guide · Banks and lenders

How New Zealand banks assess business loans, and why they decline

New Zealand banks assess business loans mainly on serviceability shown in recent financial statements, security (usually residential property), the credit history of the business and its owners, the business's tax position, and industry risk. A shortfall in any one can mean a decline, even for a business that's trading well today.

By the Difficult Business Loans editorial teamUpdated 27 September 20264 minute read

Key points

  • Banks lean heavily on historical financials and tax returns.
  • Residential property is the security banks prefer for small business lending.
  • IRD arrears, defaults and late accounts are common automatic declines.
  • Applying to several banks in a row adds credit enquiries.
  • Specialist lenders assess security and the plan, not just the history.

How banks think about business lending

Banks are, by design, cautious lenders. They lend depositors’ money, are supervised by the Reserve Bank, and have to hold capital against riskier loans. That shapes how they assess small and medium business lending. Parliament’s Finance and Expenditure Committee inquiry into banking competition in 2024 heard a consistent theme from business groups: small businesses often find bank credit hard to get without residential property as security.

None of that means banks are wrong to decline. It means their criteria are built for a particular kind of file, and many sound businesses fall outside it.

The five things banks test

1. Serviceability from financials

The bank wants to see, from your most recent financial statements and tax returns, that the business earns enough to repay the loan with a buffer. It usually looks at two or three years. A loss in the latest year, or accounts that are late, can stop an application.

2. Security

For most small business lending, banks want security over residential property, often the owners’ home. Commercial property and land are taken more cautiously, and security like lifestyle blocks or second-ranking mortgages may not be accepted at all.

3. Credit history

Banks check the business’s and directors’ credit files with the credit reporters. Defaults, judgments, recent insolvency events or lots of recent enquiries can trigger automatic declines.

4. Tax position

IRD arrears are one of the most common reasons we hear for a bank decline. Many banks won’t lend new money to a business that’s behind on GST or PAYE, even when the loan would pay IRD off.

5. Industry and conduct

Some sectors attract tighter rules when conditions are tough, including hospitality, construction and some retail. Banks also look at how your accounts are run: regular overdrawn days, dishonoured payments, and the size and pattern of deposits.

The most common reasons for a decline

ReasonWhy it matters to a bankWhat you can do
Late or missing financialsNothing to test serviceability againstCatch up, or use a lender that doesn’t need them upfront
A loss in the latest yearFails serviceabilityExplain the cause; show current trading
IRD arrearsPolicy exclusion at many banksClear or arrange IRD, or refinance it
Defaults or judgmentsCredit policy exclusionPay, correct, explain; use secured lending
New businessNo trading historyProperty-secured lending
Unusual securityHarder to value or sellSpecialist lender
Too many recent enquiriesLooks like credit-seekingStop applying; target one suitable lender

What to do after a decline

  1. Ask for the specific reason and write it down.
  2. Stop applying elsewhere until you know whether the reason is fixable.
  3. Get your credit reports from Centrix, Equifax and illion (now part of Experian). See how to read and fix your business credit file.
  4. Decide: fix, wait or go elsewhere. If the fix is quick, such as filing late accounts, fixing may be best. If the problem is IRD arrears or credit history, a specialist lender is usually faster.
  5. Prepare what any lender will want. Our guide to what lenders need to see from a business in trouble lists it.

How specialist lenders differ

Specialist, non-bank lenders aren’t bound by the same models. The lending partners we work with, for property-secured business loans:

  • start with the property, not the financials, and don’t need financials or tax returns for the initial assessment;
  • consider bad credit, defaults and arrears case by case;
  • can pay IRD out as part of the loan;
  • lend from $20,000 to $1m, as a first or second mortgage;
  • can fund within 24 hours of approval in some cases.

Unsecured business loans and lines of credit, for businesses trading six months or more, are assessed on turnover and bank statements, and weaker credit is considered.

The trade-off is cost. Non-bank lending is usually more expensive than a bank loan, and every loan is priced on the individual circumstances. The right comparison is with what happens if you don’t get funded, such as IRD penalties, creditor action, or a formal insolvency process, not with a bank loan you can’t get.

The path back to the bank

Many businesses use specialist lending as a bridge back to the bank. Clear the arrears, keep payments on time, get the accounts filed, then refinance. That’s a plan lenders like to see, and one that often works. If you’ve just been declined, start an enquiry and we’ll talk through where you stand.

Quick answers

Does the CCCFA apply to business loans?

Generally no. The Credit Contracts and Consumer Finance Act applies mainly to consumer lending. Business lending is assessed under each lender's own credit policy, which is why criteria vary so much between lenders.

Can I ask the bank to reconsider?

You can, and it's worth asking what would need to change. If the issue is fixable, like late accounts, it may be worth waiting. If it's policy, like IRD arrears, reconsideration rarely helps.

Will a bank decline appear on my credit file?

The decline itself generally doesn't, but the credit enquiry the bank made does. Several enquiries in a short period can lower your score.