Fees and levies for climate reporting entities

What you need to pay and when

Climate reporting entities must pay a Companies Office fee to lodge a climate statement or notice of exemption. When filing a climate statement you must also pay the appropriate Financial Markets Authority (FMA) levy. It’s free to search the register.

Paying fees and levies

All fees and levies are in New Zealand dollars (NZD). When you lodge a climate statement or notice of exemption, we will invoice you for the amount due. Pay by depositing the correct amount in our bank account (check your invoice for full details).

Fees and levies

The Companies Office filing fee came into effect on 1 January 2024 and the FMA levies came into effect on 1 July 2024.

Companies Office filing fee

Service Total
excl GST
Total
incl GST
Climate statement fee *see note below $340 $391

FMA levies

Climate reporting entities must pay an FMA levy when lodging a climate statement. These levies are set out in Class 16 of the Financial Markets Authority (Levies) Regulations 2012.

The levy you pay depends on the type of climate reporting entity and in some cases the total assets or revenue threshold. If you’re unsure, we encourage you to refer to the regulations to ensure you select the correct category. Note only one levy applies – if you fall into multiple classifications, the classification with the highest levy applies to you.

Large bank, credit union or building society

Total assets Total
excl GST
Total
incl GST
Exceed $10 billion $50,000 $57,500
Exceed $1 billion but not $10 billion $24,000 $27,600

Large manager of a registered scheme (other than a restricted scheme)

Total assets Total
excl GST
Total
incl GST
Exceed $10 billion $39,000 $44,850
Exceed $1 billion but not $10 billion $17,000 $19,550

Large licensed insurer

Annual gross revenue from premiums Total
excl GST
Total
incl GST
Exceed $1 billion $6,400 $7,360
Exceed $250 million but not $1 billion $2,900 $3,335

Large listed issuer

Equity or debt securities Total
excl GST
Total
incl GST
Exceed $60 million $1,800 $2,070