We have decided not to reinstate the APTR. However, properties rented on a short-term basis through peer-to-peer accommodation websites, like Bookabach or Airbnb, may still be liable for increased general rates.
Te aromatawai i te hunga whai pakihi whare rīhi ā-ipurangi Rating of providers of online accommodation properties
Accommodation Provider Targeted Rate (APTR) 2025/2026
Business rates for 2025/2026
The amount you will pay for general rates and the Climate Action Transport Targeted Rate (CATTR) is different if you rent out your property on a short-term basis.
Short-term basis includes any period of more than 28 nights between 1 July 2024 and 30 June 2025. This is regardless of where in Auckland your property is located.
Declare your accommodation online
Business rates criteria
You will be charged business rates if you let out a separate area of your property on a short-term basis through a peer-to-peer accommodation website like Bookabach or Airbnb.
The business rates you pay will be on a graduated scale and will depend on:
- the number of nights your property is booked
- the capital value of your property.
Affected accommodation types
If you use part of your property for short-term online accommodation via a peer-to-peer accommodation website, and you are not sure if business rates apply to you, you should consider:
- if the rented area is distinct from the main residence, such as being in a separate building or having a designated area within the main building
- if the rented area has its own entrance, bathroom and food preparation facilities
- if the rented area is primarily used by paying guests.
If you answer yes to some of these questions, you may meet the criteria for business rates.
Where further information is required, a valuer may be sent to your property to consider whether an apportionment (rating based on property use) is appropriate.
When we receive your declaration
If we receive your declaration before 1 July 2025, your first property rates instalment bill will reflect your new business rates.
If we receive your declaration after 1 July 2025, we may send you an amended property rates bill showing any changes to your business rates.
Changes in your property rates apply from 1 July 2025 and will show in your August 2025 property rates bill.
If you have not received a declaration letter from us and you rent out your property short-term through an online peer-to-peer accommodation website, complete the Short-term online accommodation declaration form.
If we don't receive a declaration from you
New online accommodation providers
If we do not receive a declaration from you, we assess your property rates as if you rent out your property for more than 28 and less than 136 nights.
Your general rate and CATTR will be 75 per cent residential and 25 per cent business, which is based on the average rating level for short-term online accommodation providers.
Properties currently identified as online accommodation providers
If we do not receive a declaration from you, you will default to your existing rating category.
If you make a declaration, you may receive an amended property rates bill.
How we will apply rates
| Number of nights booked between 1 July 2024 and 30 June 2025 (inclusive) | General property rates level |
|---|---|
| Up to 28 | Continue to be rated as residential |
| 29 to 135 (medium occupancy) | Rated as 75% residential and 25% business |
| 136 to 180 (moderate occupancy) | Rated as 50% residential and 50% business |
| More than 180 (similar to commercial occupancy rates) | Rated as business |
If you permanently withdraw your online accommodation listing
We will only charge you residential rates for 2025/2026 if you:
- permanently stop operating as a short-term accommodation provider through a peer-to-peer accommodation website, and
- remove your listing before 30 June 2025.
If you remove your listing after 30 June 2025 we may charge you business rates for 2025/2026.
Contact us
Email us at enquiry@aucklandcouncil.govt.nz or call us on 09 301 0101 if you have questions.