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Prescribed investor rate (IR861)

(published September 2011)

About this guide

This factsheet provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.

PDF | 68kb | 3 pages

When to use this guide

Read this factsheet if you have invested in or are considering investing in a certain type* of portfolio investment entity (PIE) such as a KiwiSaver scheme, and you are not sure which PIR to use.

* There are several different types of PIE and not all of them require investors to give them a PIR. If you aren't sure whether the PIE you have invested in or are considering investing in requires a PIR, then contact them to clarify this.

What you will need

To work out your PIR you will need the details of your taxable income for the last two years. Please ensure you use the correct chart for the year you are identifying your PIR.

Once you have determined your PIR you should give it to your PIE, along with your IRD number to ensure you are taxed at the appropriate rate. Notified foreign investors will need to provide the additional investor level details before your PIR will apply.