The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000.

The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*

According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.

According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.

According to the UAE CT law, there is no need to estimate/prepay taxes.

0%

0%

Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax.

Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.

0 - ARS 133,514,185.74：25%

ARS 133,514,185.75 - ARS 1,335,141,857.38：30%

above ARS 1,335,141,857.39：35%

The second week of the fifth month after the end of the fiscal year.

Second week of fifth month after the fiscal year ends.

"Monthly installment payments."

0 / 7 / 6 / 6

7 / 0 / 15
05 / 35 / 21 / 28

Subject to the standard corporate income tax rate (25%–35%).

28%

21%

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

Installment payments by quarter.

0 or 23/ 0 or 23/ 0

23/0/20

Capital gains are subject to the normal corporate income tax rate constraints.

22.91%

21.96%

30%, with a reduced rate of 25% for small to medium businesses

15th day of the seventh month following the end of the income year

First day of the sixth month following the end of the income year.

Monthly or quarterly.

0/0/0

30/10/30

Capital gains are subject to the normal CIT rate (30%)

28.50%

28.56%

25

The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.

Under normal circumstances, within two months of issuing the assessment notice.

(Optional) Quarterly installment payments.

30/30/30

30/30/30

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

25%

18%-19%

10

March 1st to June 30th of the following year

June 30th of the following year

Monthly or quarterly installment payments.

0 / 10 / 10

5/10/10

Capital gains are generally subject to tax at the standard corporate income tax rate (10%); however, capital gains from listed securities traded on regulated markets in the EU/EEA and on equivalent qualifying markets are generally exempt.

9.2%

10%

15% (if subject to Bermuda CIT) or 0%.

If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal year-end.

Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.

Taxes are paid in instalments.

The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.

The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.

0

0

There is no VAT or sales tax in Bermuda.

0

0

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

120 days after the fiscal year-end.

120 days after the fiscal year-end.

NA

0/0/0

12.5/12.5/12.5

Capital gains are subject to the normal CIT rate：25%.

27%

25%–26%

34 (composed of 25% IRPJ and 9% CSLL).

The last working day of July.

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

Normally monthly instalments, but there is an option of quarterly instalment.

0 / 15 - 22.5 / N/A

10 / 15 / 15

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

32%

15%

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

Annual tax returns must be filed by March 31 of the subsequent tax year.

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

Estimated tax payments follow the same monthly schedule as business tax payments.

15/NA/NA

15/15/0

N/A

25%

25%

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

After six months from the end of the company's fiscal year.

Typically, two months after the end of the company's tax year.

Tax installment payments are usually due on the last day of each month.

N/A

25/25/25

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

23.74

13.74

Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.

The due date varies from canton to canton (usually between six and nine months after the close of the business year).

The due date varies from canton to canton.

Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.

0%-35% / 0%-35% / 0

0%-35% / 0%-35% / 0

The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.

17.1%

10.4%

12.5/15/25/27 (regime-dependent)

April 30

April 30

Last day of each month.

N/A

35/4/30

Capital gains are constrained by normal CIT interest rates.

23.44%

4.51%

25%

For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.

Within five months after the end of the tax year.

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

N/A

10/10/10

Capital gains are subject to the normal corporate income tax rate.

23.00

15.59

35 (surcharges may apply)

Between April and May, depending on the tax ID of each taxpayer.

According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

N/A

20/20/20

15

32.93%

32.59%

30%

CIT return is generally due by 15 March

Final payment should also be made by 15 March

Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.

15/15/0

15/15/25

15% (2.25% under certain conditions)

28.24%

26.12%

12.5

Tax due on March 31 of the second year after the calendar year.

The relevant tax is due on August 1 of the year following the calendar year.

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

0/17/0

0/0/10

20

11.4%

5.92%

The tax year starting in 2024 is 21 (previously 19).

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

Prepaid taxes are paid every half year or quarter.

15/0/0

15/15/15

Capital gains are subject to the normal corporate income tax rate constraints.

18.34%

18.07%

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

As stated in the assessment notice.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

25/25/0

25/0/15

Capital gains are subject to the normal corporate tax rate.

26.59

11.00

22

In general, six months after the end of the fiscal year.

Income for the next fiscal year was received on November 20th.

Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.

0/27/22

27/27/22

Capital gains are constrained by the normal corporate income tax rate.

20.36%

14.22%

27%

120 days after fiscal year-end

120 days after fiscal year-end

Monthly, on the 15th of each month

10/0/0

10/10/27

Capital gains are subject to the standard 27% CIT rate

25.60%

24.15%

Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.

Between April 9 and April 28 each year.

Between April 9 and April 28 each year.

NA

0/2/10

10/25/25

Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.

23.34%

18.60%

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

Corporate income tax is assessed and declared monthly.

CIT on distributed profits is payable upon distribution.

Not applicable as tax is only due on distribution.

0/0/0

0/0/10

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

17.0%

0.0%

22.5

Within four months after the end of the fiscal year.

Within four months after the end of the fiscal year.

Egyptian taxpayers have the option to use the prepayment method. This means that they can pay 60% of the previous year's declared tax (or the estimated amount for the current year) to the Egyptian Tax Authority in three installments. If they choose to do so, they do not have to comply with the local income withholding tax rules (their income will not be subjected to local withholding tax).

5-10/0/0

5-10/0/20

0, 10 or 22.5

20.81%

14.44%

25

Within 25 calendar days after the end of the tax year.

Within 25 calendar days after the end of the tax year.

You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.

19/19/（19/24）

19/19/（19/24）

Capital gains are subject to the normal corporate income tax rate constraint.

23.30

18.17

20

Four months from the end of the accounting period.

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

0/0/0

20/0/15

Capital gains are constrained by the normal corporate income tax rate.

19.71%

22.6%

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.

About the fiscal year ending on December 31st, until the end of May of the following year.

About the fiscal year ending on December 31 and May 15 of the following year.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).

N/A

25/0/25

Capital gains are constrained by the normal corporate income tax rate.

23.66

15.38

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

Tax returns need to be submitted within one year after the end of the accounting period.

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

0/20/20

0/20/20

Capital gains are subject to the regular corporate tax rate.

22.55

11.51

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

CIT returns are due nine months after the date of the company's financial year end.

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

0

0

N/A

N/A

N/A

22

The last day of the sixth month after the end of the tax year.

December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).

Six months of equal installment payments.

5/15/20

5/15/20

Unless exempted, capital gains are subject to the regular CIT tax rate.

21.05%

20.07%

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

March 31

March 31

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

5/0/0

5/10/15

10%

22.75%

13.33%

Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.

The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.

For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.

For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.

0/0/0

0/0/2.475-4.95

N/A

14.28

2.01

18 (10% of companies with income less than 1,000,000.00 euros)

Within the last four months of the year at the company.

As of the last day of CIT application deadline.

Pay in monthly installments before the end of last month.

Capital gains are subject to the normal corporate income tax rate constraints.

16.15%

6.93%

9

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

Pay by quarter or by month.

N/A

N/A

Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.

10.31%

6.62%

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

Nine months after the end of the tax accounting period.

Nine months after the end of the tax accounting period.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/20/20

25/20/20

33%

12.36

13.21

23

Within five months after the end of the tax year.

If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.

Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.

25/25/25

25/0-25/25

Capital gains are constrained by the normal corporate income tax rate.

21.47%

16.63%

20 (for LLCs and limited partnerships); 37.6 (for other entities)

31 May

November 1st and December 1st

Except for January and October, prepayments should be made on the first day of each month.

22/22/0

21/13/22

20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)

18.79%

14.93%

24

By the end of the 9th month after the end of the tax year.

The last day of the sixth month after the end of the tax year.

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

0/0/0

26/26/30

Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

21.18%

-22.74%

23.2

Within two months after the end of the company's fiscal year.

Within two months after the end of the company's fiscal year.

Within two months after the end of the sixth month of the company's accounting period.

20/20/0

15/20/20

Capital gains are subject to the normal corporate income tax rate.

28.36

29.26

Progressive: 10% (up to 200M KRW), 20% (200M-20B KRW), 22% (20B-300B KRW), 25% (over 300B KRW)

Mid-term tax returns: within two months from the end of the six-month period; annual tax returns: within three months from the end of the fiscal year.

The submission of the declaration form (instalment payments are allowed in the case of elections).

N/A

25 (the same as the normal CIT rate for corporations over 300B KRW taxable income)

24.87%

22.0%

N/A

The Cayman Islands has no tax reporting requirements.

N/A

N/A

N/A

N/A

N/A

20

March 31

April 10

25th of each month

N/A

15 / 15 / 15

Universal income tax rates apply

12.5

July 1st (may be postponed)

Within 30 days of receiving the evaluation.

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

0

0

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

17

Before the 15th day of the sixth month in the next tax period.

Before the 15th day of the sixth month in the next tax period.

Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.

0/0/0

17/10/10

Capital gains are constrained by the normal corporate income tax rate.

13.67%

7.25%

23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])

December 31 of the following year.

At the end of the month following the receipt of the tax assessment receipt.

Quarterly installment payment.

15/0/0

15/0/0

Capital gains are subject to the normal corporate income tax rate constraint.

23.24%

18.09%

20 (only payable when distributing profits).

The tax deadline is one month. If taxpayers are allowed to pre-order proof documents quarterly, the tax period is one quarter. If there is a tax base, the tax return should be submitted on or before the 20th day of each month (quarter).

If there is a tax base, the tax payable should be paid on or before the 23rd day of the next tax filing period each month.

No estimated CIT payment.

NA

0/0/0

Capital gains are constrained by the normal corporate income tax rate.

17.00%

0.00%

The corporate income tax rate in Monaco is 25% for companies that derive more than 25% of their revenue from operations outside of Monaco. Companies that do not meet this criterion are generally exempt from CIT​.https://gsl.org/en/taxes/monaco/

Corporate tax returns in Monaco must be filed annually. The specific due dates can vary, but typically, tax returns are required to be submitted within 3 months following the end of the financial year​

The payment of corporate income tax in Monaco is generally due within 3 months of the end of the financial year, coinciding with the tax return filing deadline​​

Monaco requires companies to make estimated tax payments throughout the year. These payments are usually based on the previous year's tax liability and are typically made in four installments. The exact dates for these installments are determined by the tax authorities, but they commonly fall at the end of each quarter​

N/A

N/A

Monaco does not levy a general capital gains tax on individuals. This means that residents do not pay taxes on capital gains from the sale of assets such as real estate or investments. However, companies subject to corporate income tax in Monaco will have their capital gains taxed as part of their overall corporate tax liability​

N/A

N/A

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands​​​. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

N/A for non resident companies

N/A for non resident companies

N/A for non resident companies

0%

0%

0%

12

B group: March 31st; A group: June 30th.

The final CIT payment will be due within approximately one month after the Macau Financial Services Bureau issues the final tax assessment.

Unless the amount does not exceed MOP 3,000, the tax should be paid in two equal installments in September and November. In this case, the tax payment will be requested in a lump sum in September.

N/A

N/A

Capital gains are generally subject to complementary tax at the standard rates (up to 12%). Under the territorial taxation system effective January 1, 2026, only Macau-sourced capital gains are taxed, except for MNE constituent entities that are tax residents, which remain taxable on worldwide income including property disposal gains.

11.15%

7.17%

35

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

0/15/0

0/0/0

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

28.80%

-9.75%

30

31 March

31 March

The estimated payment by CIT will be due on the 17th of each month.

10/0.9/0

10/4.9-35/5-35

Mexican residents are taxed at 30% of their income. Non-residents are taxed at 25% of their total income or 35% of their net income.

27.63%

20.29%

24

From the date when the account is closed, within seven months.

The last day after seven months from the date of account closure.

Prepaid taxes are to be paid in 12 monthly installments.

0/0/0

0/0 - 15/10

Generally, capital gains do not require taxation, except for the income generated from the disposal of real properties located in Malaysia, which is subject to RPGT (up to 30%).

headline rate of 30%

within two months following the fiscal year-end

due within two months after the end of the fiscal year

Monthly advance payments of 1-3% of gross income

15/15/15

15/15/15

15%

26.85%

12.89%

25.8

Usually five months after the end of the company's fiscal year.

Tax should be paid within six weeks from the date of assessment.

In principle, within six weeks, but taxpayers can choose to pay in monthly installments.

15/0*/0*

15/0*/0*

Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.

24.47

22.83

22 (25% of some companies in the financial sector).

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

Tax arrears must be paid within three weeks after the assessment is announced.

February 15 and April 15.

Capital gains are constrained by the normal corporate income tax rate.

21.41%

23.11%

28

July 7th (Settlement day from October 1st to March 31st). For balance days between April 1st and September 30th, the due date is the 7th day of the fourth month after the balance day. The application date for taxpayers associated with tax agents is extended to March 31st of the following year, regardless of the balance date.

February 7th (balance settlement date from March 31st to September 30th). For other balance sheet dates, the year-end tax is usually due on the 7th day of the 11th month after the balance sheet date. The final tax filing deadline for taxpayers in contact with tax agents is extended by two months.

According to the standard method, provisional duty is generally paid in three installments: (i) on the 28th day of the seventh month before the balance day. (ii) on the 28th day of the third month before the settlement day. (iii) on the 28th day of the month after the settlement day.

33/28/0

30/15/15

New Zealand does not have a comprehensive capital gains tax. However, with certain exceptions, capital gains earned by companies are typically taxed as dividends when distributed to shareholders.

26.97%

29.39%

25

Three months after the end of the fiscal year.

Tax payments must be made within three months after the end of the respective accounting period.

6 months, 9 months, and 12 months after the end of the tax year.

5, 10 - 20/NA/NA

5, 10 - 20/12.5/12.5

Return on investment sees Panama Company tax summary.

23.33%

18.47%

29.5

The first week of April.

The first week of April.

12 monthly installments.

NA

5/4.99/30

Capital gains are constrained by the normal corporate income tax rate.

29.17%

38.68%

25%

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

On the 15th day of the fourth month following the close of the taxable year.

Quarterly instalments paid within 60 days after each quarter.

25/20/25

25/20/25

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

19

Three months after the end of the tax year.

Three months after the end of the tax year.

Monthly installments are to be paid off by the 20th of the following month.

0/19/20

19/20/20

Capital gains are constrained by the normal corporate income tax rate.

15%

-9.47%

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

N/A

10/29/29

20

21

The last day of the fifth month after the end of the tax year.

The last day of the fifth month after the end of the tax year.

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

25/25/25

25/0-25/25

25 (same as the normal CIT rate for corporations)

28.42%

16.01%

10%

By the end of the 4th month following fiscal year-end

By the end of the 4th month following fiscal year-end

Quarterly advance payments

8/0/0

15/15/15

10%

9.44%

7.00%

16

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters. For the period from 2021 to 2025, the deadline for submitting the annual CIT declaration form is June 25 of the following year, or the 25th day of the sixth month after the revised fiscal year end.

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year. During the period from 2021 to 2025, the final CIT should be due by June 25 of the following year or by the 25th of the sixth month after the revised fiscal year end.

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

8/NA/NA

8/16/16

Capital gains are constrained by the normal corporate income tax rate.

14.41%

6.41%

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

The due date for corporate income tax returns is typically six months after the end of the financial year.

Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.

Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.

0/NA/NA

15/15/15

Capital gains are not subject to tax in Seychelles.

23.20%

17.33%

20.6

The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).

90 days after evaluation.

Monthly installments.

0/0/0

30/0/20.6

Return on capital of Swedish companies is in the tax summary.

19.55%

17.12%

17

November 30

Tax assessment notice shall be delivered within one month.

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.

NA

0/15/10

N/A

16.09%

13.15%

22

Before the end of the third month after the end of the tax year.

Payment for CIT should be made within 30 days after the (final) tax return is submitted.

Monthly or quarterly installment payments.

15%

15/15/15

Capital gains are constrained by the normal corporate income tax rate of 19%.

17.38%

10.15%

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

0/0/0

7/19/35

Capital gains are subject to the normal corporate income tax rate constraint.

19.33%

12.52%

30%

April 30

April 30

"During the first ten working days of the following month."

5/10/10

5/20/20

10 or 30

27.49%

18.93%

20%

settled within the same 150-day period

settled within the same 150-day period

due two months after the close of the first six months of the company's accounting period

0/10/3

10/15/15

Capital gains are subject to the normal CIT rate.

19.61%

21.74%

25 (financial companies up to 30%)

The 30th day of the fourth month after the end of the fiscal year.

The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).

Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.

0/0/0

15/0/20

Capital gains are constrained by the normal corporate income tax rate.

22.33%

9.56%

20

No later than the fifth month after the end of the tax year.

No later than the fifth month after the end of the tax year.

CIT is expected to be paid in the ninth month of the enterprise's fiscal year.

0/10/10

21/15/20

Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.

N/A

N/A

18%

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

N/A

N/A

15/15/15

Capital gains are subject to the standard corporate income tax rate of 18%.

Federal corporate income tax: 21%. State CIT ranges from 1% to 10% (although some states do not impose CIT) and is deductible from the federal CIT.

1. April 15th (Federal income tax);
2. Income tax is usually due on the same date as federal income tax, but there are a few cases where the dates are different.

As of the 15th day of the 12th month of the tax year.

Throughout the year, four equal instalments of estimated tax should be paid on the 15th day of the fourth, sixth, and ninth months of the tax year, and on the 15th day of the first month of the following year (April 15, June 15, September 15, and January 15).

0/10/3

30/30/30

21% (aligned with the federal CIT rate for corporations)

22.69

7.03

25%

End of the 4th month after fiscal year-end

End of the 4th month after fiscal year-end

Monthly advance payments

7/12/12

7/12/12

Corporations 25%; individuals 12%

24.24%

26.61%

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/​​​​​​

N/A

N/A

N/A

0%

0%

0%

20

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).

Quarterly payments must be made no later than the 30th day of the next quarter.

0/5/10

0/5/10

Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.

N/A

N/A

27%

Within 12 months from the end of the tax year

Within 6 months after the company's tax year-end

Twice a year: first payment within 6 months of year-start, second before year-end

20/0/0

20/15/15

Corporations 21.6% effective; individuals 18% effective

24.37%

12.99%