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You can use the questions below to work out the prescribed investor rate that applies to you. Once you have worked out your PIR you will need to give it to your PIE, along with your IRD number.

Are you a New Zealand tax resident?

How are your investments held?

In one of the last two tax years to 31 March, was your taxable income $14,000 or less and your taxable income plus your PIE income $48,000 or less?

In one of the last two tax years to 31 March, was your taxable income $48,000 or less and your taxable income plus your PIE income $70,000 or less?

Based on your answers above:

Your prescribed investor rate (PIR) is: 10.5%

Based on your answers above:

Your prescribed investor rate (PIR) is: 17.5%

Based on your answers above:

Your prescribed investor rate (PIR) is: 28%

Unless you have told your PIE you are a notified foreign investor in either a foreign investment variable-rate PIE or foreign investor zero-rate PIE your PIE will use the appropriate PIR for you.

Based on your answers above:

Your prescribed investor rate (PIR) is: 0%

Based on your answers above:

Your prescribed investor rate (PIR) is 0%, 17.5%, 28%

You may choose to have PIE Income taxed at a PIR of 0%, 17.5% or 28%.

Some testamentary trusts may be eligible for a PIR of 10.5% in certain circumstances. If you are unsure which PIR to use, we recommend you speak with a tax advisor.

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