Upcoming Tax Instalment Deadlines: 15 Oct 2026: 2nd instalment for companies with fiscal years ending 31Oct 2026. 31 Oct 2026: 1st instalment for companies with fiscal years ending 28 February 2027. Avoid Interest. Instalment Form filing now open.
CITA Online right-arrow_white
Menu Menu
Search Search
Responsive Close Close
Corporate Income Tax Agency (CITA) Bermuda
CITA OnlineCITA Online
Home  ›  Technical References

Legislation

Explore official tax legislation and regulations from Bermuda’s Corporate Income Tax Agency. Refer to the Amendments tab for amendments not yet consolidated into the respective Act(s) as of 11 September 2026.

Corporate Income Tax Agency Act 2024
News Category Icon Legislation
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Tax Refund Reserve Fund Regulations) 2025
News Category Icon Legislation
More Info Calendar Icon Calendar Icon
Tax Credits Act 2025
News Category Icon Legislation
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Administrative) Regulations 2025
News Category Icon Legislation
More Info Calendar Icon Calendar Icon
Corporate Income Tax Act 2023
News Category Icon Legislation
More Info Calendar Icon Calendar Icon
Technical Amendments Public Consultation May 2025
News Category Icon Consultations
More Info Calendar Icon Calendar Icon
Technical Amendments Public Consultation September 2025
News Category Icon Consultations
More Info Calendar Icon Calendar Icon
Public Consultation on the Corporate Income Tax Act and Tax Credits Act Proposed Amendments – June 2026
News Category Icon Consultations
More Info Calendar Icon Calendar Icon
The BEPS project
News Category Icon OECD
More Info Calendar Icon Calendar Icon
Transparency and Exchange of Information
News Category Icon OECD
More Info Calendar Icon Calendar Icon
Allocation of Taxes Between Constituent Entities
News Category Icon Guidance
More Info Calendar Icon Calendar Icon
Group Management Functionality Guidance
News Category Icon Guidance
More Info Calendar Icon Calendar Icon
Corporate Income Tax Amendment Act 2025
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Administrative) Amendment Regulations 2025
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax Act 2023 Amendment Regulations 2024
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Penalty Provisions) Amendment Act 2025
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Tax Refund Reserve Fund) Amendment Regulations 2025
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax Amendment (No. 2) Act 2025
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Tax Refund Reserve Fund) Amendment Regulations 2026
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax Agency Amendment Act 2026
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Tax Credits Amendment Act 2026
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax Amendment Act 2026
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Administrative) Amendment Regulations 2026
News Category Icon Amendments
More Info Calendar Icon Calendar Icon
Corporate Income Tax (Tax Refund Reserve Fund) Amendment (No. 2) Regulations 2026
News Category Icon Amendments
More Info Calendar Icon Calendar Icon