Under the Fire and Emergency New Zealand Act 2017, levy is payable on all:
- contracts of insurance against the risk of fire, and
- contracts of motor insurance,
where the insured property (including motor vehicles) is located in New Zealand.
The Fire and Emergency New Zealand (Levy) Regulations 2024 set the levy rates and caps that apply from 1 July 2026.
GST (15%) is payable in addition to all levy amounts.
Levy rate
Levy is generally calculated on the sum insured for the property covered by the contract of insurance.
Different rates and caps apply depending on the type of property insured which is detailed in the below table.
| Property class or insurance type | Annual levy rates from 1 July 2026 |
| Insurance for motor vehicles |
$25.00 (Annual amount for each motor vehicle insured, including third party cover) |
| Insurance for residential property |
10.74 cents for each $100 of the sum insured Maximum levy amount $107.40 per dwelling |
| Insurance for household property |
10.74 cents for each $100 of the sum insured Maximum levy amount $21.48 per dwelling |
| Aircraft insured under contract of insurance that insures only aircraft |
7.76 cents for each $100 of the sum insured Maximum levy amount per aircraft $77.60 |
| Forests |
1.94 cents for each $100 of the sum insured (25% of the full non-residential rate) No maximum levy amount applies |
| Livestock |
1.94 cents for each $100 of the sum insured (25% of the full non-residential rate) No maximum levy amount applies |
| Contract of contract works insurance |
3.88 cents for each $100 of the sum insured (50% of the full non-residential rate) No maximum levy amount applies |
| Insurance for all other property (non-residential/commercial) |
7.76 cents for each $100 of the sum insured No maximum levy amount applies |
Levy payable on Goods in Transit
Goods in transit policies covering deliveries or transit within New Zealand are levied at the applicable rate and may be pro rated, with a minimum charge equivalent to one week (1/52) of the annual levy.