Upcoming Tax Instalment Deadlines: Feb 2, 2026: 1st instalment for companies with fiscal years ending May 31, 2026. Feb 16, 2026: 2nd instalment for companies with fiscal years ending Feb 28, 2026. Avoid interest. Form 001 filing now open.
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Home  ›  Technical References

Legislation

Explore official tax legislation and regulations from Bermuda’s Corporate Income Tax Agency.

The Corporate Income Tax Amendment (No. 2) Act 2025 has not yet been consolidated into the relevant Acts as of 21 January 2026.

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 Act 2025
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Corporate Income Tax Agency Act 2024
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Corporate Income Tax Act 2023
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