Taxes and levies

Except for motorcycles, all vehicles, including electric vehicles (EVs) and other low/zero emission vehicles imported into New Zealand, will attract a goods and service tax (GST), typically at 15% of the vehicle’s cost, insurance, and freight (CIF) value.

Generally, vehicles run on non-taxable fuels, including diesel, biodiesel, and electricity, must pay road user charges (RUC).

In 2009, New Zealand’s Cabinet agreed to exempt light duty EVs from the RUC. This exemption was applied until 2013. In April 2012, the Cabinet agreed to extend this RUC exemption until June 30, 2020, under the Road User Charges (Exemption period for Light Electric RUC Vehicles) Order 2012.

In September 2016, the government extended the RUC exemption for light-duty EVs until December 31, 2021. This was