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Inland Revenue

Tax Policy

PUBLISHED 20 June 2023

Special report: DRR for attributing interest on FIF for the 2022-23 Income Tax Year

The special report covers the Order in Council relating to the change to the deemed rate of return (DRR) for attributing interest on foreign investment funds.

With effect from 16 June 2023, the rate has been set at 8.15% for the 2022–23 income year.