Income tax Dates
-
FEB 9End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
-
MAR 2AIM instalments are due if you have a March balance date.
-
MAR 2Provisional tax payments are due if you have a March balance date and use the ratio option.
If a partnership has portfolio investment entity (PIE) investments, each partner must pay tax on their share of the PIE income.
If a partnership invests with a multi-rate PIE, the investment is split so that each partner must give the PIE their own IRD number and prescribed investor rate (PIR).
If you do not provide the multi-rate PIE with your PIR, the default rate of 28% will be used.
Partnership prescribed investor rates
The following PIRs apply to partners in partnerships:
| Partner | Prescribed investor rate |
|---|---|
| Resident individuals | 10.5%, 17.5%, 28% |
| Trustees | 0%, 10.5%, 17.5%, 28% |
| Non-residents | 28% |
What did you like about this page?
Please tell us how we could improve this page?
Thanks for sharing your opinion! Your feedback has been received.
Sorry there was an issue submitting your feedback, please try again later.
Last updated:
21 Feb 2025