Revenue NSW collects the Emergency Services Levy from insurers of property in NSW as part of insurance premiums to support emergency services in NSW. Councils separately pay an annual contribution representing 11.7% of fire and emergency-service costs; both facts come from Revenue NSW’s Emergency services levy page, updated 11 August 2026. For 2026-27, Revenue NSW gives the gazetted Contribution Target paid by the insurance industry as $1,511,742,400.00; its page was updated 11 August 2026.
Figures checked 1 October 2026.
Does the 11.7% figure mean my premium increases by 11.7%?
No. Revenue NSW’s 11.7% figure describes council payments as a share of the costs of fire and emergency services in NSW. It is not presented as an across-the-board increase to each insurance premium.
The insurance industry separately contributes each year towards the cost of providing fire and emergency services. Revenue NSW calls the industry-wide amount the Contribution Target, which is determined and gazetted under the Emergency Services Levy Act 2017.
Revenue NSW also says each emergency service sets the contribution amount. Questions about a particular contribution should be directed to the relevant organisation: Fire and Rescue NSW, NSW State Emergency Service or NSW Rural Fire Service.
Which policies fall within “property in NSW”?
Revenue NSW says property in NSW includes:
- Any insurance of property, including consequential loss
- Houseowners and householders insurance, whether for buildings, contents or both
- Personal combined insurance covering jewellery and clothing, personal effects and works of art
- Motor vehicle and motorcycle insurance
These categories form part of the regulator’s description of the levy’s scope. They do not mean every policy has the same contribution treatment. The insurer can confirm how the levy applies to a particular policy and premium.
How is the insurance industry’s contribution calculated?
Revenue NSW calculates each insurer’s contribution using the following process:
- Premiums, including the Emergency Services Levy, are multiplied by the legislated percentage for each insurance category.
- The category amounts are added together.
- The insurer’s total is divided by the industry total to determine its share of the Contribution Target.
Revenue NSW’s 2024-2025 industry table illustrates the category-based calculation:
| Insurance category | Total industry premiums, excluding GST and duty | Proportion relevant to contribution | Amount subject to contribution |
|---|---|---|---|
| Any insurance of property, including consequential loss but excluding classes specified elsewhere | $2,884,503,224 | 80% | $2,307,602,579 |
| Houseowners and householders, designated as buildings, contents or both | $5,526,247,478 | 50% | $2,763,123,739 |
| Personal combined insurance on jewellery and clothing, personal effects and works of art | $110,435,355 | 10% | $11,043,535 |
| Motor vehicle and motorcycle | $7,237,925,455 | 2% | $180,948,136 |
| Total | $16,370,514,427 | — | $5,265,171,864 |
These are aggregated industry figures, not levy rates or quotes for individual policies. The applicable treatment depends on the insurer’s calculations and the policy’s category.
What should I ask my insurer about the levy?
Revenue NSW directs policyholders to contact their insurer for information about the levy applied to their premium. Useful questions include:
- Does the policy cover property in NSW for Emergency Services Levy purposes?
- Is the levy included in the premium, and how is it identified?
- Which insurance category has the insurer used?
- If the insurer is foreign, has it paid the levy portion of the premium to Revenue NSW?
Also check the policy’s Product Disclosure Statement, or PDS. This is general information, not financial or legal advice; verify the current rules on the Revenue NSW page and the terms applying to your policy.
What happens when the insurer is a foreign insurer?
Revenue NSW says an insurer is considered foreign if it is not regulated by APRA and is not registered in Australia. If you hold a policy with a foreign insurer for property in NSW, Revenue NSW deems the insurer a foreign insurer and you a foreign insured person.
There is a specific collection issue in this situation. If the foreign insurer does not pay the levy portion of your premium to Revenue NSW, Revenue NSW will collect that amount from you. You then need to contact the insurer to seek a refund.
Because of this risk, ask a foreign insurer directly whether it has remitted the levy portion to Revenue NSW.
Which payment and reporting deadlines apply?
The main deadlines on the Revenue NSW page are:
| Responsible party | Requirement |
|---|---|
| New insurers | Contact Revenue NSW within 30 days of becoming entitled to receive premiums for property in NSW. |
| All insurers, including foreign insurers and foreign insured policy holders | Lodge a return by 30 September each year showing premiums paid and Emergency Services Levy collected in the previous financial year. |
| Councils and insurers | Pay the levy by the due date. |
| Revenue NSW | Issue an assessment and instalment notice quarterly. |
| Insurer contribution | The 2026 insurer-contribution instalment is due on 1 September 2026. |
Revenue NSW advises paying by the due date to avoid interest and penalty charges. It says failure to pay the full amount under its online terms and conditions can result in interest being charged and collection activity beginning.
Sources
- Emergency services levy | Revenue NSW — updated 11 August 2026.
FAQ
Is the 11.7% added to my own insurance premium?
No. The 11.7% figure represents the share of fire and emergency-service costs accounted for by council payments, not a stated increase to each policy premium. Ask your insurer how the levy is applied to your policy.
What should I do if my insurer is foreign and has not paid the levy?
Revenue NSW will collect the unpaid levy portion from the policyholder in that situation. Contact the insurer to seek a refund.
When must insurers report premiums and the levy?
All insurers, including foreign insurers and foreign insured policy holders, must lodge a return by 30 September each year. The return covers premiums paid and Emergency Services Levy collected during the previous financial year.
Where can I verify the current information?
Check the current Revenue NSW Emergency Services Levy page and the Product Disclosure Statement for your policy before relying on a particular premium or collection explanation.
Partner links. Using them costs you nothing extra and may earn us a commission.