Income from portfolio investment entities (PIEs)

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 29

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

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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Income from portfolio investment entities (PIEs)