About this resource

A prescribed investor rate is the rate a multi-rate PIE uses to calculate tax on an investor’s attributed income.

How to use it

For resident individuals, the rate is based on taxable income and attributed PIE income or loss from the previous 2 income years. Check the current thresholds and tell the PIE if the rate changes.

Related forms and guides

• Guide for resident individuals investing in PIEs (IR855)
• Portfolio investment entity guide (IR860)

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