Upcoming addition of GST to Energy Resource Levies

In 2023, Inland Revenue amended the Goods and Services Tax Act 1985 (GST Act), requiring us to add GST to the Energy Resource Levies from 1 July 2026.

The changes to the GST Act mean that most government-mandated levies are now considered taxable for GST purposes, so GST must be included. 

What this means for Energy Resource Levy payers

• The current Energy Resource Levy rates are not changing.
• GST will be added on top of the existing levy.
• The first GST-inclusive levy payments will be due in August 2026 (for production completed in July).
• Relevant web pages, forms, and the Online Permitting System (OPS) will be updated before the July production levies are due. 

Information about our current levy rates

Petroleum permit fees, royalties and the Energy Resources Levy requirements 

Minerals permit fees, royalties and the Energy Resources Levy

You may be able to claim back GST through your GST return. To confirm this, refer to the Inland Revenue (IRD) website or contact the IRD team directly:

Inland Revenue - Te Tari Taake