Rates and the rates rebate

Your local council; Department of Internal Affairs (govt.nz)Verified 14 Oct 2026Official pages checked daily

Rates are a yearly charge that property owners pay to their local council. Your rates usually include city or district council rates and regional council rates. Some areas also charge water rates separately. If you rent, you do not pay rates; your landlord pays them. If you own and live in your home and have a low income, you can apply every year for a rates rebate. For 2026/27, the rebate is up to NZ$830. If you cannot afford your rates, you can also ask your council whether you can postpone paying them (postponement).

Key facts

Maximum rates rebate: NZ$830 (you may get the full amount or only part of it)¹
Household income limit for the full rebate: Household income before tax of NZ$33,210 or less. If your income is higher, you may still get a smaller rebate.²
Income limit for SuperGold cardholder households: Household income before tax of NZ$46,400 or less for the full rebate. You must include a signed copy of your SuperGold card with your application.²
Current rating year: 1 July 2026 to 30 June 2027³
Application deadline: Your council must receive your application by 30 June 2027. If you miss it, you cannot get the rebate for that year. You can only apply again next year.³
Which income counts: Your total household income before tax for the previous tax year: 1 April 2025 to 31 March 2026²
Living requirements: The home must be where you usually live. You must have been living in your home on 1 July 2026. You must be the ratepayer listed on the council's RID (Rating information database), or fit a special case such as living in a retirement village.²
What rates include: Rates may include city or district council rates, regional council rates and council water rates. Include water rates even if they are charged separately.²
Who pays rates on a rental property: The landlord. The council charges rates even when nobody lives in the property, so the landlord pays them.⁵
Postponing rates (postponement): Each council has its own policy. There are two main situations. The first is a low income: paying your rates would leave you unable to pay everyday costs, medical costs or urgent repairs. The second is if you are 65 or older (60 in some areas) and choose to pay the rates from your estate after you die.⁴

Who is this for, and what are the requirements?

Homeowners on a low income who own and live in their home and are listed as the ratepayer.
Most retirement village residents can also apply for the rebate, including those with a licence to occupy (LTO).
People living in an owner-occupier or company-share flat whose name is not on the rates bill may also be able to apply.
Homes owned by a trust: you must be a named trustee and be listed on the council's RID.
You cannot apply for a home you do not usually live in. You also cannot apply for a property used mainly for business, such as a farm, business, rental property or holiday home. People who own more than one property cannot apply.

How do I do it? Steps and process

Get your rates bill and work out the yearly total
Add up the rates you must pay for this rating year (1 July 2026 to 30 June 2027). Include city or district council rates, regional council rates and any council water rates charged separately. If you are not sure, ask your council.
Use the calculator to get an estimate
Use the rates rebate calculator on govt.nz. Enter your income, the number of dependants and your yearly rates to see roughly how much you could get. The calculator only gives an estimate. It is not an application.
Get your documents ready
You need a completed and signed application form. You also need proof of your total household income before tax, which you can get from Inland Revenue or Work and Income. If you have a SuperGold card, add a signed copy of the card. If you live in a retirement village or a company-share flat, include the matching declaration form.
Sign the declaration
Sign the application form to confirm the information is true. Before you send it, check that the form is complete and you have all your documents.
Send it to your local council
You can download and print the application form from govt.nz, or get a paper form from your council. Post your completed form to your council or drop it off there. The deadline is 30 June 2027.
Wait for the council to check your application
The council will check your application and may contact you to confirm details. If it is approved, the rebate comes off your rates bill. If you have already paid the full year, the council will contact you about a refund.

What documents do I need?

Signed rates rebate application form
Your rates bill for this year (including any separate water rates bill)
Proof of household income before tax (an income summary from Inland Revenue or a letter from Work and Income)
Signed copy of your SuperGold card (if you have one)
If you are self-employed: full financial statements, IR3B or IR10
Retirement village residents or company-share flat residents: the matching declaration form

What should I watch out for?

You do not get the rates rebate automatically. You must apply again every year. Do not leave it to the last minute, because getting your documents takes time.
Household income includes the income of your spouse, partner or co-owner who lives with you. It does not include your dependants' income. Count wages, benefits, pensions, overseas income, interest, dividends and similar income.
Dependants are counted by who lived with you on 1 July 2026. For example, this includes children under 18 that you care for. Children in shared care also count.
If you received a Work and Income benefit for the whole year, you can ask Work and Income for a letter confirming your income. Phone 0800 559 009.
If you rent, you do not pay rates. Tenancy Services explains that the council charges rates even when nobody lives in a property, so the landlord pays them.
Postponing your rates is not free. Councils usually charge interest, a set-up fee, a yearly fee and a reserve fund levy (an insurance charge). You usually pay back what you owe when you sell the home, move out (for example, into a rest home), die, or on a date you agree with the council. The council will usually also put a notice on the property title. Many people get advice from an independent financial adviser first.
If you apply to postpone your rates, you can also apply for a rates rebate. This reduces the amount you need to postpone.
Each council sets its own postponement policy, and not every council offers it. If you are struggling to pay, contact your local council directly and ask how to apply and what it costs.

What has changed recently?

2026-07-01
2026/27 rates rebate: the maximum rebate is NZ$830. The income limit for the full rebate is NZ$33,210. For SuperGold cardholder households, the income limit for the full rebate is NZ$46,400. The application deadline is 30 June 2027.Source: govt.nz ↗

Common questions

What are rates in New Zealand, and do I have to pay them every year after buying a house?

Yes. Rates are a yearly charge that property owners pay to their local council. They may include city or district council rates, regional council rates and council water rates. Some areas charge water rates separately. If you are not sure what your rates include, ask your council.

Do I have to pay rates if I am renting?

No. If you rent, you do not pay rates. Your landlord pays them. Tenancy Services explains that the council charges rates even when nobody lives in a property, so the landlord pays them.

My income is low. Can I get help paying my council rates?

Yes. If you own and live in your home, are listed as the ratepayer and have a low income, you can apply for a rates rebate every year. If you still cannot afford your rates, ask your local council whether you can postpone paying them.

How much is the rates rebate, and what is the income limit?

For 2026/27, the rebate is up to NZ$830. You may get the full amount or only part of it. The full rebate is for household income before tax of NZ$33,210 or less. If your income is higher, you may still get a smaller rebate. Use the rates rebate calculator on govt.nz for an estimate.

I have a SuperGold card. Is the rates rebate different for me?

Yes. The income limit is higher. For SuperGold cardholder households, the full rebate is for household income before tax of NZ$46,400 or less. You must include a signed copy of your SuperGold card with your application.

When is the rates rebate deadline, and do I need to apply every year?

Your council must receive your application by 30 June 2027. Yes, you must apply again every year. You do not get the rebate automatically. If you miss the deadline, you cannot get the rebate for that year. Do not leave it to the last minute, because getting your documents takes time.

I am retired and cannot afford my rates. Can I pay them later?

Maybe. Some councils let you postpone your rates, but each council has its own policy and not every council offers it. If you are 65 or older (60 in some areas), you may be able to pay from your estate after you die. Postponing is not free, because councils usually charge interest and fees. Contact your local council directly to ask how to apply and what it costs.

Answers are based on the verified content of this page — the official source always prevails.

Where can I check the official information?

What is a rates rebategovt.nz (Department of Internal Affairs) · govt.nz
Who is eligible to get a rates rebategovt.nz (Department of Internal Affairs) · govt.nz
Apply for a rates rebate: application formsgovt.nz (Department of Internal Affairs) · govt.nz
Postpone or defer paying your ratesgovt.nz (Department of Internal Affairs) · govt.nz
Utilities and other paymentsTenancy Services (MBIE) · tenancy.govt.nz

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