Corporate Income Tax Agency (CITA) Bermuda

• Public Advisory
• 01 Apr 2026

CITA has assumed responsibility for the administration of Economic Substance and the Automatic Exchange of Information. This strategic decision was primarily informed by the introduction of Corporate Income Tax in Bermuda and the recognition that the administration of the international tax compliance function is more appropriately aligned with the responsibilities of a dedicated tax agency.

• Public Advisory
• 15 Dec 2025

This guidance provides details of the computation of the amounts of adjusted creditable foreign taxes to be allocated to or from a Bermuda Constituent Entity.

• Public Advisory
• 21 Nov 2025

Tax Credit Act 2025 and Corporate Income Tax Amendment (No.2) Act laid in Parliament and changes in the jurisdiction’s international tax responsibilities.