Property guide · New Zealand
NZ Rates Rebate 2026/27: Eligibility and Income Thresholds
Check who can get the NZ rates rebate in 2026/27, the $33,210 and $46,400 income thresholds, dependant adjustments, residence rules and the $830 maximum.
Key points
The 2026/27 rates rebate at a glance
The maximum rebate is $830 for rates charged from 1 July 2026 to 30 June 2027.
The income threshold is $33,210 for most applicants and $46,400 for a SuperGold cardholder. These are not hard cut-offs for every rebate.
Each qualifying dependant adds $500 to the household's income threshold.
You normally need to live in the property as your usual home and be responsible for its rates on 1 July 2026. Your council confirms the result.
Recommended next step
Estimate your 2026/27 rates rebate
Test your own numbers and compare a realistic property or mortgage scenario.
2026/27 rates rebate thresholds compared
The threshold is the point at which income starts reducing the formula result. Income above it does not automatically mean the rebate is zero.
| Check | Base income threshold | Maximum rebate | What happens above the threshold |
|---|---|---|---|
| Standard applicant | $33,210 | $830 | The calculated amount reduces by $1 for each $8 above the adjusted threshold. |
| SuperGold cardholder | $46,400 | $830 | The same income reduction applies, but it starts from the higher SuperGold threshold. |
| Applicant with dependants | Add $500 per dependant | $830 | Apply the income reduction only after adding the dependant allowance to the relevant base threshold. |
What the rates rebate actually pays
The Rates Rebate Scheme helps eligible people with the rates on the home where they ordinarily live. For 2026/27, the most anyone can receive is $830. It is a credit against council rates, not an income-tax refund from Inland Revenue and not a general payment for tenants' rent.
The size of the rebate depends on three moving parts: the eligible rates charged for the year, household income from the relevant income year and the number of qualifying dependants. SuperGold status changes the starting income threshold, but the council still checks the other requirements.
The home and ratepayer requirements
The property normally needs to be your usual place of residence, and you need to be the ratepayer recorded for it on 1 July 2026. Owning a rental or holiday home does not create a rebate for that property when it is not your usual home. A temporary absence can require a closer look rather than an automatic yes or no.
The scheme also contains routes for some retirement-village residents, company-share residents, licence-to-occupy arrangements and owner-occupier flats. Those situations can need an additional declaration. Do not rule yourself out only because you do not hold an ordinary freehold title; ask the council which form fits your occupancy.
Read the SuperGold and pensioner guideFollow the application checklist
Which household income belongs in the calculation
Use gross household income received from 1 April 2025 to 31 March 2026, not take-home pay and not an estimate of income for the current rating year. Include the applicant's income and the income of a spouse, partner or joint homeowner who lives at the property. Common sources include salary, wages, benefits, NZ Super, self-employment, overseas income, interest and dividends.
A resident partner is part of household income even if only one name appears on a bank account. The income of a dependant is not simply added as partner income. Where someone has moved in or out, ownership is shared, or income comes from a trust or business, use the application instructions and ask the council how the definition applies.
Income thresholds are not simple eligibility limits
For most applicants the base threshold is $33,210. For an applicant who holds a SuperGold Card when applying, it is $46,400. Each dependant adds $500 before any income reduction is calculated.
Earning more than the applicable threshold does not by itself produce a zero result. Only the excess income reduces the rates-based amount, at $1 for every $8 above the adjusted threshold. This is why the rates amount and dependant count matter alongside income.
Estimate first, then let the council decide
Use the calculator with rates for 1 July 2026 to 30 June 2027 and income for 1 April 2025 to 31 March 2026. If it shows a possible rebate, gather the assessment and income evidence rather than treating the estimate as approval. Even a small estimate can be worth checking with the council.
Submit the correct application to the council by 30 June 2027. The council checks the rating record, residence, household income, dependants and any special occupancy declaration before applying the confirmed rebate to the rates account.
Frequently asked questions
What is the maximum NZ rates rebate for 2026/27?
The maximum is $830. The formula can produce a smaller amount depending on rates, household income and dependants.
What is the 2026/27 rates rebate income limit?
The better term is income threshold: $33,210 for most applicants and $46,400 for a SuperGold cardholder, plus $500 per dependant. Income above the threshold can still produce a partial rebate.
Can I claim a rates rebate on a rental property?
Not simply because you own it. The rebate is generally for rates on the property that is your usual place of residence and for which you meet the ratepayer requirements.
Does my partner’s income count?
A spouse, partner or joint homeowner living with the applicant normally forms part of household income for the relevant income year.
Does NZ Super count as income?
Yes. NZ Super is household income for this calculation, although a SuperGold cardholder uses the higher income threshold.
Who makes the final eligibility decision?
Your local council checks the application and evidence and confirms the rebate. A calculator provides an estimate only.
Your next step
Get an estimate based on your own details
Test your own numbers and compare a realistic property or mortgage scenario.