Levies we collect

The levies we collect through the Companies Register

Part of: Schedule of fees

FMA and XRB levies

The Financial Markets Authority (FMA) is an independent Crown entity and New Zealand’s principal regulator of financial markets, responsible for overseeing and enforcing a range of financial market legislation.

The FMA’s overarching purpose is to promote and facilitate the development of fair, efficient and transparent financial markets. Strong financial markets help New Zealanders plan for the future and their retirement, access capital and investment opportunities, manage risk, and participate in the economy.

The External Reporting Board (XRB) is an independent Crown entity whose purpose is to help create dynamic and trusted markets through the establishment of an accounting and assurance standards framework. This framework:

  • engenders confidence in New Zealand financial reporting
  • assists entities to compete internationally
  • enhances entities’ accountability to stakeholders.

The Companies Office has the mechanisms to collect FMA and XRB levies, through its registers, and to pass them on to the relevant authority. The collection of levies funds some of the activities of the FMA and XRB. When you use our services, you’ll see the levy portion of the fee on our fees schedules and invoices.

If you have any questions about FMA or XRB levies, contact the FMA on questions@fma.govt.nz or XRB on enquiries@xrb.govt.nz.

IP levies

The Insolvency Practitioners Regulation Act 2019 established a regulatory regime for insolvency practitioners in New Zealand. Under this regime, the Registrar of Companies has significant responsibilities, including setting up and running the online register of insolvency practitioners, and monitoring the regulatory system.

Registered companies pay a small levy to support the insolvency practitioner regulatory system. All companies benefit from the regime, whether as creditors, or when they require insolvency services themselves.

  • The insolvency practitioner regulatory system levy is $1 (plus GST) per company, per year. This levy is payable annually at the time the company files its annual return.
  • $1 (plus GST) is also collected alongside fees for the registration of new companies.

All help topics

Before you start a company 5 guides

Get an overview of how companies are structured, find out about the company records you need to keep, and what's involved when you incorporate with and report to the Companies Office.

Starting a company 11 guides

You need to comply with New Zealand laws when you incorporate your company with the Companies Office, including reserving a company name, appointing directors, issuing shares and registering for tax.

Keeping company details up to date 13 guides

Once your company is registered with the Companies Office, nominate who will have authority to file your annual returns, and update your name, address, constitution, director and shareholder details.

See all 13 guides for Keeping company details up to date

Shares and shareholders 7 guides

When you incorporate, you must provide details of all company shares and shareholders. As changes occur, you must update this information on your own share register and in your company's annual return.

Company directors 7 guides

Directors have responsibilities to their company and shareholders, and under the Companies Act 1993. You must register all your directors with the Companies Office and they must sign a consent form.​

Filing annual returns 8 guides

Find out about filing an annual return — the information you need to update, how to change your filing month or request a time extension — and what happens if you don't file your annual return by the due date.

Complying with the law 11 guides

Find out how New Zealand law affects the directors and shareholders of your company, and your responsibility to create and maintain accurate company records, report to us and file financial statements.

Financial reporting 7 guides

​Some large New Zealand and overseas companies, and all FMC reporting entities must submit audited annual financial statements to the Companies Office.

Managing an overseas company in New Zealand 11 guides

Before they can carry out some business activities, companies incorporated in other countries, including Australia, must register with the Companies Office and then keep their company details up to date.

Closing a company 11 guides

When your company closes down you need to remove it from the register. Your company can be removed if it amalgamates with another company or doesn't file its annual return.

Restoring a company to the register 4 guides

Only some companies can be reinstated to the Companies Register once they've been removed. Find out who can apply, what evidence to provide and if you should apply to the Registrar or the High Court.

When your company fails 9 guides

Find out about voluntary administration, receivership and liquidation (external administration), and the roles and responsibilities of those appointed to manage your company's affairs.

Managing your online account 8 guides

Creating an account with the Companies Office allows you to complete the majority of your transactions online. It's free to set up, but fees apply for some transactions, such as filing annual returns.

Getting support to use the Companies Register 8 guides

Get help with any technical problems you have using the register, such as uploading documents or searching for companies, directors and shareholders.