NZ Rates Rebate Calculator

The rates rebate is a partial refund of territorial council rates for lower-income homeowners, set under the Rates Rebate Act 1973. For the 2025/26 rating year (1 July 2025 – 30 June 2026), the maximum rebate is $790. Last year's (2024/25) maximum was $790, with a lower income threshold of $31,510.

The statutory formula has three components. First, take two-thirds of (annual rates − $160). Second, subtract 1/8 of any household income over the threshold ($32,761 for 2025/26, plus $500 per dependant). Third, cap the result at $790 and floor it at $0.

You must (a) be the person named on the rates account, (b) have been living in the property as your principal place of residence on 1 July, and (c) meet the income test. Properties used solely for commercial or business purposes don't qualify; mixed-use properties only qualify on the residential portion. Retirement village residents can apply via their operator — the same formula applies to the rates apportioned to their unit.

Each dependant in your care on 1 July adds $500 to your income threshold. A dependant is usually a child under 18, or someone who is wholly reliant on you for financial support (including adult children with disabilities in some cases). You don't include children who are self-supporting or not living with you.

Applications must be lodged with your territorial council by 30 June of the rating year. Late applications are not accepted (there's no backdating). Most councils have an online application form — you'll need your rates assessment notice and evidence of household income (IR3 return, summary of earnings, etc.).

For the rebate income test, 'household income' generally means assessable income for tax purposes, before tax, for the year ending 31 March. This includes wages, self-employment, interest, dividends, overseas pensions, NZ Super, rental income, and Working for Families tax credits. KiwiSaver employer contributions don't generally count, but personal drawdowns from KiwiSaver can.

Yes, and many superannuitants do. NZ Super is included in your household income for the rebate test, but it alone may not push you over the threshold if you have no other income — a single superannuitant receiving the standard living-alone rate has income in the low-$30,000 range, which sits right at the threshold. Whether you qualify depends on your specific rate and rates bill.

Only the territorial (council) rates you pay for your residential property. This generally excludes: water-by-meter charges (if invoiced separately), regional council rates collected separately, and rates on a second or investment property. Targeted rates on your principal residence usually count. Check your rates assessment notice — the 'total rates' figure is what to enter here.