Income from portfolio investment entities (PIEs)

Income tax Dates

FEB 7

End-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.
FEB 28

AIM instalments are due if you have a March balance date.
FEB 28

Provisional tax payments are due if you have a March balance date and use the ratio option.

All Income tax dates

Income from portfolio investment entities (PIEs) is taxed. Find out how you're taxed for PIE income as an individual resident or non resident, a partnership or a trustee.

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Portfolio investment entities for New Zealand residents New Zealand residents are taxed using the prescribed investor rate (PIR) they provide.
Portfolio investment entities for non-residents Overseas investors are taxed differently depending on their situation.
Portfolio investment entities for partnerships Partnership income from portfolio investment entities is split between the partners.
Portfolio investment entities and trustees There are special tax rules for trustees that invest in portfolio investment entities.

Ngā moni whiwhi mai i ngā hinonga kohinga haumi (PIE) Income from portfolio investment entities (PIEs)

Income tax Dates

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Roles

Income from portfolio investment entities (PIEs)