As the 2026 election approaches in New Zealand, the National and Labour parties are outlining contrasting plans to support small and medium-sized enterprises (SMEs). National’s Nicola Willis prioritizes debt management and maintaining the Investment Boost program. Labour’s Barbara Edmonds proposes abolishing the Investment Boost in favour of an expanded instant asset write-off, faster 15-day invoice payments, and an increase to the Goods and Services Tax (GST) threshold. Despite differing approaches, both parties acknowledge the critical role of Kiwi SMEs in driving New Zealand’s economic growth, particularly given recent challenges faced by these businesses. The debate centers on the most effective means of fostering a supportive environment for these vital contributors to the New Zealand economy. These policies aim to address the difficulties SMEs face and stimulate increased economic activity.