Fire and Emergency levy rate

Fire and Emergency New Zealand

Fire and Emergency levy rate

Levy is payable on all contracts of insurance against the risk of fire where assets in New Zealand is covered.

For contracts commencing after 1 July 2017, the levy rate has increased to 10.6c per $100 sum insured.

This is subject to upper limits and special calculations for a number of items such as:

  • residential buildings
  • domestic contents
  • motor vehicles (under 3.5 tonne gross laden weight)
  • marine cargo and contract works.

Where the indemnity value of the assets is less than the sum insured, levy may be paid on the indemnity value of the assets insured.

GST is payable in addition to any amount of levy. The current rate of GST is 15%.

Levy payable on motor vehicles

Levy is payable at the flat rate of $8.45 per motor vehicle not exceeding 3.5 tonne gross laden weight. Definitions of the terms are in the Land Transport Act and Road User Charges Act.

Levy on all other vehicles is calculated in the normal way.

Levy payable on residential buildings and residential contents

Residential buildings are calculated at the normal levy rate to a maximum levy payable of $106.

Residential contents are calculated at the normal levy rate to a maximum levy payable of $21.20.

Please refer to Guide for levy payers for definitions on these items.

Levy payable on marine cargo

Policies that cover deliveries within New Zealand, also known as marine cargo policies, have levy calculated at the normal rate, but can be pro-rated to a minimum of one week, e.g. 1/52 of levy payable.


Contract Works - Property in course of construction or alteration

Levy is payable where property under construction is insured and fire is covered as a  peril or a consequence.

Levy is payable on the Sum Insured, as well as the following features or additions to the policy:

  • Maintenance periods
  • Defects liability periods
  • Increased costs during construction or reconstruction
  • Principal existing structures
  • Off-site materials
  • Transit Losses


The above is not an exhaustive list. If any additions include fire cover, it is likely to be liable for levy.  For further information, refer to our guidance or contact