Skip to main content

Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

You can use the questions below to work out the prescribed investor rate (PIR) that applies to you. For example, you invested in a multi-rate PIE in June 2020. The PIR applying to your investments for the current tax year, ending 31 March 2022, is based on your income for each of the last 2 tax years, which ended:

  • 31 March 2020
  • 31 March 2021.

Once you've worked out your PIR, make sure you give it to your PIE.

Tax residency status

Before answering these questions, you'll need to know your tax residency status.

Keep in mind that if you're an individual and have a 4-year temporary tax exemption, you can use a 0% PIR if you invest in a zero-rate PIE.

Tax residency status for individuals

Tax residency status for companies

Temporary tax exemption

What is my prescribed investor rate?

Use the questions below to work out the prescribed investor rate (PIR) that applies to you.
loading component...
Last updated: 30 Aug 2021
Jump back to the top of the page