Fire & Emergency Levy Changes – 1 July 2026

8 May 2026

What’s changing and what it means for you

From 1 July 2026, the way the Fire and Emergency levy is calculated is changing across New Zealand.
This levy is included in most insurance policies and helps fund Fire and Emergency services.
While the change to rates may appear small, the way it’s calculated is significantly different and that’s where many clients will notice an impact

Why this matters

You may see a change in your total insurance premium, even if your insurer hasn’t changed their pricing.
That’s because:
– The levy is now based more consistently on sum insured (replacement value)
– Different property types are treated differently
– Some previous grey areas are now clearly defined

Key changes at a glance

1. A shift to sum insured (replacement value

Previously, levies were often based on indemnity or inconsistent valuation methods.
From 1 July 2026:
– Levies are calculated using your sum insured (replacement cost)
– This creates more consistency, but can increase levies for some properties

2. New property classes and clearer rules

Different types of insurance are now treated separately, including:
– Residential property
– Commercial property
– Mixed-use buildings
– Contract works
– Goods in transit

This removes ambiguity, especially for mixed-use and complex risks.

3. Commercial property is no longer capped

– Residential levies still have caps
– Commercial property has no maximum levy

This means larger commercial risks may see noticeable increases.

4. Motor vehicle levies become more visible

– Moving to a flat $25 per vehicle, including third party cover
– This will now be more clearly shown in premiums

5. New concessional rates for some sectors

Lower rates now apply to:
– Forests
– Livestock
– Contract works (in some cases)

These reflect different risk profiles but won’t apply to most standard property risks.

Before vs After

Type of cover

Before

From 1 July 2026

Commercial property

~0.1195%, often indemnity-based

0.0776%, no cap, sum insured

Residential property

0.1195%, capped at $100

0.1074%, capped at $107.40

Contents

0.1195%, capped at $20

0.1074%, capped at $21.48

Motor vehicles

~$9.53

$25 per vehicle

Mixed-use

Often unclear

Defined rules based on use

Contract works

Often treated as property

Separate rates apply

What this means for you

Depending on your situation, you may notice:
– Premium increases, even if insurer pricing hasn’t changed
– Greater impact for:
   o   Commercial property owners
   o   Mixed-use buildings
   o   Construction or contract works projects
– More transparency in how your levy is calculated

What you should do

We recommend:
– Review your sum insured
– Make sure it reflects accurate replacement costs
– Expect changes at renewal
  Your next renewal may look different.
–  Ask questions
  If anything is unclear, we’re here to help.

We’re here to help

These changes are industry-wide and driven by legislation.
If you’d like help understanding how this applies to your insurance, or want to review your cover, please get in touch with your Financial Adviser.

Want more detail?

You can view official information here: https://www.dia.govt.nz/firelevy.