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Policy Notes

Eligibility Criteria for 5.5% Corporation Tax Rate and Prepayment Obligations

Eligibility Criteria for 5.5% Corporation Tax Rate and Prepayment Obligations

February 04, 2025

OGC No. 04/2025: Prepayment of Corporation Tax - Income 2025 Onwards

OGC No. 04/2025: Prepayment of Corporation Tax - Income 2025 Onwards

January 10, 2025

POLICY NOTE - Insurance Premium Tax- Association of Underwriters

POLICY NOTE - Insurance Premium Tax- Association of Underwriters

February 26, 2024

OGC No. 009/2023: Corporation Tax Reform Pre-Payment of Tax for Income Year 2024

OGC No. 009/2023: Corporation Tax Reform Pre-Payment of Tax for Income Year 2024

January 12, 2024

VAT on Electricity Reduction - Period Extension to March 2024

VAT on Electricity Reduction - Period Extension to March 2024

October 19, 2023

Increase in Personal Allowance for Persons in Receipt of Pension Income

Increase in Personal Allowance for Persons in Receipt of Pension Income

May 26, 2023

Tax-Free Payment of $1500 for Government Workers 2022-2023

Tax-Free Payment of $1500 for Government Workers 2022-2023

May 25, 2023

Annual Alternate Fuel Levy

Annual Alternate Fuel Levy

April 06, 2023

Value Added Tax on the Supply of Electricity

Value Added Tax on the Supply of Electricity

March 13, 2023

International Financial Reporting Standard for Insurance Contracts

International Financial Reporting Standard for Insurance Contracts

January 28, 2023

Value Added Tax on the Supply of Electricity

Value Added Tax on the Supply of Electricity

July 31, 2022

Excise Tax on Sweetened Beverages

Excise Tax on Sweetened Beverages

April 01, 2022

Pandemic Contribution Levy Companies

Pandemic Contribution Levy Companies

April 01, 2022

Pandemic Contribution Levy –Individuals

Pandemic Contribution Levy –Individuals

April 01, 2022

Items Zero-Rated for Value Added Tax (Personal Care et al)

Items Zero-Rated for Value Added Tax (Personal Care et al)

April 01, 2022

Failure to File Corporation Tax Returns - Delinquent Companies

Failure to File Corporation Tax Returns - Delinquent Companies

June 02, 2021

Common Reporting Standard and Foreign Account Tax Compliance Act reporting for 2019

Common Reporting Standard and Foreign Account Tax Compliance Act reporting for 2019

January 22, 2021

Corporation Tax Filing Requirements for Grandfathered Entities for Income Year 2021

Corporation Tax Filing Requirements for Grandfathered Entities for Income Year 2021

December 15, 2020

Application of New Procedures for Land Adjudication and other Land Tax matters

Application of New Procedures for Land Adjudication and other Land Tax matters

December 10, 2020

Impact of Covid-19 on the Tax Residency Status of Individuals and Companies

Impact of Covid-19 on the Tax Residency Status of Individuals and Companies

November 06, 2020

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