New Zealand bill proposes to zero-rate residential electricity sold to retailers from 1 April 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- New Zealand
- Tax
- GST
- Change type
- Rate change
- Status
- Proposed
- Impact
- Watch
- Announced
- 10 September 2026
- Effective
- 1 April 2027
- Authority
- Inland Revenue (Tax Policy), New Zealand
- Systems
- Invoicing, Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Households and others generating electricity at residential premises and selling it to electricity retailers.
No action yet - monitor passage; electricity retailers and residential solar exporters to plan for zero-rating of excess-electricity supplies from 1 April 2027 if enacted.
InvoicingTax engineReporting
The Taxation (Annual Rates for 2026-27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill, introduced on 10 September 2026 and at first reading as at 15 September 2026, proposes (clause 151) to zero-rate supplies of electricity generated at residential premises and sold to electricity retailers, from 1 April 2027. The Bill is not yet law and the clause may be amended in passage.
What changed in detail
This is a bill and not law. The Taxation (Annual Rates for 2026-27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill was introduced on 10 September 2026 and was at first reading as at 15 September 2026. Clause 151 proposes to zero-rate supplies of electricity generated at residential premises and sold to electricity retailers.
The proposed amendment would take effect on 1 April 2027. The clause may be amended in passage.
What it means
The proposal targets sales of home-generated electricity, such as solar exports, to retailers. It is only a proposal, so no change to registration, pricing or billing should be made on it before the Bill is enacted. Anyone selling to a retailer should watch the select committee stage for changes to clause 151.
Proof
This proposal would zero-rate supplies of electricity generated at residential premises and sold to electricity retailers.
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