New Zealand Sets Deemed Rate of Return for Taxing Foreign Investment Fund Interests for the 2025-26 Income Year

New Zealand Inland Revenue has published a determination on the deemed rate of return for taxing foreign investment fund interests, which has been set at 7.84% for the 2026-26 income year, down from 8.04% for the 2024-25 income year.

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Tax Administration (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2025–26 Income Year) Determination 2026

This determination sets the deemed rate of return, used to calculate foreign investment fund income under the deemed …