Corporate Income Tax

Governance

Payee

  • Non-individual persons or enterprises (Companies etc)

Due Date

  • Due and payable every three months at the end of the companies financial year. Three quarterly installment payments are required every financial year (installment rates are 25%, 35% and 40%)

Tax Rate

  • The rate is 25% on the net profit. 

Taxable

  • Tax is paid on gains or profits forming assessable income

Filing

  • Returns are to be filed within 3 months after the end of the financial year. The company's financial statement is to be included on filing

View all amendments to the ACT.

You may also want to view the Caribbean Community Double Taxation Agreement Order, 2008.