Corporate Income Tax Return

BCE Groups are required to file a return (the “CIT Return”) for each fiscal year beginning on or after January 1, 2025.  Each CIT Return is comprised of the CIT Online Return and:

• the Simplified CIT Return Schedules (Form S-102), to the extent that the de minimis exemption election has been made and the BCE Group meets other qualification requirements; or;

• in all other cases, the Standard CIT Return Schedules (Form S-101) along with any required “secondary” CIT Return Schedules.

The accompanying instructions outline the structure of the CIT Return as prescribed by the Agency and provide detailed guidance and Taxpayers are encouraged to read the filing instructions carefully.

Please access the document below and continue to visit the website to access new schedules as they become available.

Please reach out to us at support@cita.bm or call +1 441 543 8660 for any queries.

Reminder: To complete the filing: File the CIT Online Return and upload the Standard/Simplified CIT Return Schedules.

Penalties and Interest Calculations - These may be incorporated into CITA Online in respect of late filings and late payments after the November 2, 2026 filing deadline. Taxpayers are reminded to ensure that all filings and payments are made within the requisite timelines so as to incur civil penalties and interest charges. 

Need help support@cita.bm

For FY 2026 and thereafter the CIT Instalment Form is now available in CITA Online for filing.

The FY2025 CIT Instalment Form (2025 ONLY) is available as a web form on our website and should only be completed for any 2025 Instalments for which an Instalment Form has not been submitted.

Need help support@cita.bm