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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

The prescribed rate used to calculate fringe benefit tax on low-interest, employment-related loans has decreased from 8.41% to 7.38%. This decrease applied from 1 April 2025.

See the list of prescribed interest rates.

Prescribed interest rates for fringe benefit tax

Last updated: 22 Apr 2025
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