Portfolio investment entity income for individuals

Income tax Dates

MAR 28

AIM instalments are due if you file GST monthly and have a March balance date.
APR 1

Final date for ratio option provisional tax applications.
APR 7

End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.

All Income tax dates

Find out how tax works for your portfolio investment entity (PIE) income (like KiwiSaver and other managed funds), and how to choose the right tax rate.

Non-individual portfolio investment entity income

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New Zealand resident individuals’ PIE income A PIE is a managed fund that aims to encourage savings for your retirement. Your KiwiSaver scheme might be a PIE.
Keeping records of your PIE income Individual investors only need to keep records of portfolio investment entity (PIE) income, such as PIE investor statements, in certain situations.
End-of-year PIE calculation and income tax assessments You'll have a portfolio investment entity (PIE) calculation on your annual income tax assessment if you're a New Zealand tax resident and you get income from investment in a multi-rate PIE. (Your KiwiSaver scheme might be a multi-rate PIE.)
Non-residents' PIE income Your portfolio investment entity (PIE) income may be taxed differently if you are not a New Zealand tax resident.
Prescribed investor rates A prescribed investor rate (PIR) is the tax rate applied to income you get from your investment in a multi-rate PIE (your KiwiSaver scheme might be a PIE).