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 exemption notice. 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 exemption notice, 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 2023.
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 | $51,000 | $58,650 |
| Exceed $1 billion but not $10 billion | $25,000 | $28,750 |
Large manager of a registered scheme (other than a restricted scheme)
| Total assets | Total excl GST |
Total incl GST |
|---|---|---|
| Exceed $10 billion | $40,000 | $46,000 |
| Exceed $1 billion but not $10 billion | $18,000 | $20,700 |
Large licensed insurer
| Annual gross revenue from premiums | Total excl GST |
Total incl GST |
|---|---|---|
| Exceed $1 billion | $6,600 | $7,590 |
| Exceed $250 million but not $1 billion | $3,300 | $3,795 |
Large listed issuer
| Equity or debt securities | Total excl GST |
Total incl GST |
|---|---|---|
| Exceed $60 million | $2,000 | $2,300 |