Corporate Income Tax Information
What we collect for the CIT Agency
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We collect corporate income tax information on behalf of the Corporate Income Tax Agency, at two points: when an entity is registered, and in its annual declaration.
What we collect
On its application for registration, every company tells us whether it will be a Bermuda Constituent Entity under the Corporate Income Tax Act 2023. Since December 2024 the annual declaration has also carried information relevant to the administration of that Act.
For an LLC, the statement relating to the Corporate Income Tax Act 2023 accompanies the certificate of formation.
RELATED
Preparing a memorandum of association →
Preparing a certificate of formation →
Bermuda Constituent Entities
Whether an entity is a Bermuda Constituent Entity is determined by the Corporate Income Tax Act 2023. We collect the declaration; we do not administer the tax.
Why it is not public
Filed with us, but not published
Corporate income tax information filed under section 5B of the Companies Act 1981 is not publicly available. It may be shared by us with the CIT Agency. It is not returned by a search of the register.
RELATED
OTHER GUIDES IN COMPLIANCE AND SUPERVISION
Economic substance declarations
The Registrar's compliance and enforcement powers