Guide for resident individuals who invest in PIEs
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Guide for resident individuals who invest in PIEs
Form Number: IR855 / Form Code: IR855
About this resource
This factsheet explains how portfolio investment entities calculate tax for New Zealand resident individual investors.
How to use it
Give the PIE the correct prescribed investor rate and review it when your income changes. PIE income and tax treatment can affect whether an amount appears in your income tax assessment or return.
Related forms and guides
- Prescribed investor rate (IR861)
- Portfolio investment entity guide (IR860)
- Information for non-residents investing in PIEs (IR858)
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