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Foreign investment funds deemed rates


The FIF deemed rate of return is set annually and is one of the methods that can be used to calculate income from foreign investment fund interests. The rate is based on taking an average of the five-year Government stock rate at the end of each quarter and adding a 4% margin.

The rate is set each year by Order in Council.

Income year Rate
2018-2019 5.86%
2017-2018 6.44%
2016-2017 6.28%
2015-2016 6.77%
2014-2015 7.71%
2013-2014 7.99%
2012-2013 6.91%
2011-2012 7.58%
2010-2011 8.52%
2009-2010 9.12%


If you need the FIF deemed rate for any years before 2009, you can call us.