New Zealand rates rebates: income and eligibility

Rates rebates reduce qualifying homeowners' rates bills, with annual council assessment and different income limits for SuperGold households.

Maximum rebate

$830New Zealand Government, rates rebate overview

Ordinary household income threshold

$33,210 before taxNew Zealand Government, rates rebate eligibility

SuperGold household income threshold

$46,400 before taxNew Zealand Government, rates rebate eligibility

Rating year

1 July 2026 to 30 June 2027New Zealand Government, rates rebate eligibility

A discount on the rates bill

A rates rebate is a partial discount on a rates bill for qualifying homeowners on low incomes. The maximum published rebate is $830, but an approved application may receive only part of that amount. Councils assess and approve applications. A successful rebate is deducted from the rates bill, or the council contacts the applicant about the rebate where the rates have already been paid in full. New Zealand Government, rates rebate overview (opens in a new tab).

The income limits are not the whole assessment

For the 2026–27 rating year, the ordinary household income threshold is $33,210 before tax. For SuperGold households the threshold is $46,400. A household above its threshold may still qualify for a smaller rebate. Annual rates and the number of dependants also affect the assessment, so the threshold alone does not establish either eligibility or the amount. These are household figures, rather than a separate allowance for each homeowner. New Zealand Government, rates rebate eligibility (opens in a new tab).

Two different years supply the information

The current rating year runs from 1 July 2026 to 30 June 2027. The income information comes from the previous tax year, 1 April 2025 to 31 March 2026. Eligibility involves living at the property on 1 July 2026 as the usual residence and being its listed ratepayer, or meeting another recognised ownership and living arrangement. The assessment counts dependants at 1 July and includes applicable local, regional and separately billed council water rates. New Zealand Government, rates rebate eligibility (opens in a new tab).

Applications are assessed every year

The rebate is not automatic. A new application is required every year and is fully assessed each time. The council considers household income, rates, dependants, property ownership and living circumstances. Previous approval does not settle a later year's application, and the published maximum does not become a recurring cash payment without an assessment. The council communicates the amount it approves rather than the applicant receiving the headline maximum by default. New Zealand Government, rates rebate overview (opens in a new tab).

Scope of this explanation

This is general information about the published scheme. It does not assess an individual property's ownership, decide whether a person is a dependant or reconstruct household income. It does not calculate a rebate, allocate liability between joint owners or establish that a particular water charge qualifies. No rates rebate calculator or worked household example is provided here.

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