New Zealand Tax Agency Announces 2025-2026 Deemed Return Rate for Foreign Investment Fund Income

The New Zealand Inland Revenue April 29 issued Determination No. DET 26/04, on the reduction to 7.84 percent, from 8.04 percent, in the deemed rate of return for calculating foreign investment fund income in 2025-2026. The determination entered into force April 30. [New Zealand, Inland Revenue, 04/29/26]

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