• 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 total. 


  • Tax is paid on gains or profits forming assessable income


  • 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 forms on our Forms & Publications page.