Savings Optimisation

KiwiSaver PIR Rate

PIR (Prescribed Investor Rate) is the rate at which your KiwiSaver returns are taxed inside the fund. If it's set too high — which is extremely common — you overpay tax silently, for years, with no automatic refund. Checking and correcting your PIR is a two-minute fix that can quietly add thousands to retirement.

What is this?

KiwiSaver PIR Rate is administered by IRD / KiwiSaver Provider. Income Tax Act 2007, s.HM 57

Am I eligible?

  • Any KiwiSaver member (or PIE investor) — everyone has a PIR
  • Check whichever of the last two tax years had lower taxable income: that determines your band
  • Correcting mid-year takes effect immediately for future returns

How much could I get?

10.5% PIR: taxable income ≤ $15,600.

17.5% PIR: taxable income up to $53,500 (combined taxable + PIE ≤ $78,100).

28% PIR: anyone with combined taxable + PIE income above $78,100.

Rates current as of Budget 2025. Personal amounts depend on your situation.

How to apply

  1. Log in to your KiwiSaver provider's website or app
  2. Compare your current PIR with the 2026 brackets below
  3. If it's higher than it should be, update it through your provider
  4. You can also update your PIR through myIR

Documents you'll need

  • · No documents needed — check and update online
IRD / KiwiSaver Provider application →

Frequently asked questions

What happens if my PIR is too high?

You overpay tax on your KiwiSaver returns for as long as the wrong rate is in place. From 1 April 2020, IRD started issuing refunds if you were on a too-high PIR, but it's not automatic for every year — check and correct it yourself.

How do I know if my PIR is correct?

Look at whichever of the last two tax years had lower taxable income. If it's ≤ $15,600, your PIR is 10.5%. Up to $53,500 (and combined ≤ $78,100), 17.5%. Above that, 28%.

Where do I update my PIR?

Either in your KiwiSaver provider's portal (look for 'PIR' or 'Tax rate'), or through myIR. The change applies to future returns immediately.

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