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This calculator will help you determine your foreign investment fund (FIF) income using the fair dividend rate (FDR), comparative value (CV) or the cost calculation methods.
Use of this tool does not result in data being submitted to us.
This calculator is for the use of New Zealand tax residents who have investments in foreign companies of which the purchase price is:
You will be able to complete a FIF calculation to calculate your taxable income using:
Note: This calculator should not be used to calculate the FIF income arising from share holdings in a company that has undergone a "share reorganisation".
There are additional methods of calculating your FIF income that are not covered by this calculator.
You will need documents relating to:
Note: For the comparative value method this is at the beginning and end of your income year. Note the market value at the beginning of the income year is the market value at the end of your last income year
You are permitted to use either the exchange rate on the day of the transaction, or the average of the close of trading spot exchange for the 15th day of each month. If you are using the exchange rate for the 15th of the month, this can be obtained from our mid month overseas currency rates tables. If you are using the exchange rate of the day of transaction, you will have to enter the correct rate according to your own records.
Our end of month overseas currency rates tables can be used to determine the correct exchange rate at the end of the month (this can also be used for the market value at the beginning of the income year).
For the cost method you may also need:
This calculator will provide you with your FIF taxable income in New Zealand dollars from either the FDR,CV or Cost calculation methods. Use this information for completion of your foreign investment fund disclosure notice, which may be included as part of your income tax return.
You can also use this information to assist with the calculation of your provisional tax liability.
Print and or save a PDF document for your own records.
No information you provide while using the calculator is recorded, saved or in any way referenced by Inland Revenue. The calculator is stored on a secure part of our website to prevent unauthorised interception. If you are unable to access the calculator, you may need to update your browser and/or firewall settings.