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.
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Home  ›  Technical References

Legislation

Explore official tax legislation and regulations from Bermuda’s Corporate Income Tax Agency. As of 13 September 2026, all amendments have been consolidated in the respective Act(s).

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