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COVID-19 - Level 4 If you have been affected by COVID-19, we may be able to help. Find out more

Service update Some of our key services are currently unavailable while we make some improvements to our system. These will be back on 8am, 16 April. Find out more

Service update Some of our key services will be unavailable from 3pm, 9 April until 16 April for a system upgrade. Find out more

Income tax Dates

  • MAY 7
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
  • JUL 7
    Income tax returns are due if you do not have an extension of time.

The FIF deemed rate of return is set each year and is one of the ways you can work out income from foreign investment fund interests. The rate is based on taking an average of the 5 year Government stock rate at the end of each quarter and adding a 4% margin.

The rate is set each year by Order in Council.

Income year Rate
2018-2019 5.86%
2017-2018 6.44%
2016-2017 6.28%
2015-2016 6.77%
2014-2015 7.71%
2013-2014 7.99%
2012-2013 6.91%
2011-2012 7.58%
2010-2011 8.52%
2009-2010 9.12%

 

If you need the FIF deemed rate for any years before 2009, you can call us.