Property guide · New Zealand
How Is the NZ Rates Rebate Calculated? Formula and Examples
See the 2026/27 NZ rates rebate formula explained with worked examples for standard households, dependants and SuperGold cardholders, plus the $830 cap.
Key points
The formula in four moves
Start with two-thirds of annual eligible rates above $160.
Choose the $33,210 standard or $46,400 SuperGold income threshold, then add $500 per dependant.
Subtract $1 for every $8 of household income above that adjusted threshold.
Do not pay less than zero or more than the $830 maximum.
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Worked 2026/27 rates rebate examples
These examples isolate the formula. They assume the applicant and property meet the scheme rules and the council accepts the rates and income figures.
| Check | Rates and household details | Calculation | Estimated rebate |
|---|---|---|---|
| Maximum-rebate example | $2,000 rates; $30,000 income; no dependants | $1,226.67 before the statutory cap; no income reduction | $830.00 |
| Partial-rebate example | $1,600 rates; $36,000 income; no dependants | $960.00 less $348.75 income reduction | $611.25 |
| SuperGold example | $1,600 rates; $45,000 income; no dependants | $960.00 before the cap; income is below the SuperGold threshold | $830.00 |
Write the formula as two separate calculations
First calculate the rates side: two-thirds × (eligible annual rates − $160). If rates are no more than $160, this side cannot produce a positive rebate.
Next calculate the income reduction: (household income − adjusted income threshold) ÷ 8, but never use a negative reduction. Subtract that reduction from the rates result, then restrict the final amount to between zero and $830.
Example 1: the formula reaches the $830 maximum
With $2,000 of eligible rates, the rates calculation is two-thirds of $1,840, or $1,226.67. Household income of $30,000 is below the standard threshold, so there is no income reduction.
The uncapped result is higher than $830, so the estimate stops at $830. Paying more rates can increase a smaller formula result, but it cannot lift the payment above the annual maximum.
Example 2: income produces a partial rebate
With $1,600 of rates, the rates side is $960.00. Household income of $36,000 is $2,790 above the $33,210 standard threshold. Dividing that excess by 8 gives a $348.75 reduction.
Subtracting the income reduction leaves an estimated $611.25. This is why describing $33,210 as a strict income limit is misleading: a household above it can still have a positive result.
How dependants and SuperGold change the threshold
Start with $33,210, or $46,400 when the applicant holds a SuperGold Card. Then add $500 for each qualifying dependant. Two dependants would therefore add $1,000 before the income reduction is tested.
These adjustments do not change the rates side of the formula or raise the maximum rebate. They reduce the amount of household income treated as excess. A spouse or partner is part of household income and is not counted as a dependant.
Why the council result can differ from an estimate
A calculator can apply the arithmetic only to the numbers entered. The council may correct the eligible rates total, household-income period, dependant count, SuperGold evidence or ratepayer status after reviewing the documents. Rounding and the timing of rates adjustments can also produce a small difference.
Treat the result as a check before applying. Use rates for 1 July 2026 to 30 June 2027, income for 1 April 2025 to 31 March 2026, and submit the evidence by 30 June 2027. The council's approved calculation is the amount that counts.
Frequently asked questions
What is the NZ rates rebate formula?
It starts with two-thirds of eligible annual rates above $160, subtracts $1 for each $8 of income above the adjusted threshold, and caps the result at $830.
Why is my estimated rebate less than $830?
The rates side may be below the maximum, or household income above the adjusted threshold may reduce the result. The maximum is a cap, not a guaranteed payment.
Can I receive a rebate above the income threshold?
Yes. Income above the threshold reduces the formula result rather than automatically cancelling it. Whether a positive amount remains also depends on eligible rates and dependants.
How does a dependant affect the calculation?
Each qualifying dependant adds $500 to the income threshold, which can reduce or remove the income adjustment.
Does SuperGold change the maximum rebate?
No. It changes the base income threshold to $46,400, while the maximum remains $830.
Is the calculator result guaranteed?
No. It is an estimate. The council checks eligibility and evidence and calculates the approved rebate.
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