0 - ARS 133,514,185.74：25%

ARS 133,514,185.75 - ARS 1,335,141,857.38：30%

above ARS 1,335,141,857.39：35%

The second week of the fifth month after the end of the fiscal year.

Second week of fifth month after the fiscal year ends.

"Monthly installment payments."

0 / 7 / 6 / 6

7 / 0 / 15
05 / 35 / 21 / 28

Subject to the standard corporate income tax rate (25%–35%).

28%

21%

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

Installment payments by quarter.

0 or 23/ 0 or 23/ 0

23/0/20

Capital gains are subject to the normal corporate income tax rate constraints.

22.91%

21.96%

30%, with a reduced rate of 25% for small to medium businesses

15th day of the seventh month following the end of the income year

First day of the sixth month following the end of the income year.

Monthly or quarterly.

0/0/0

30/10/30

Capital gains are subject to the normal CIT rate (30%)

28.50%

28.56%

25

The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.

Under normal circumstances, within two months of issuing the assessment notice.

(Optional) Quarterly installment payments.

30/30/30

30/30/30

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

25%

18%-19%

10

March 1st to June 30th of the following year

June 30th of the following year

Monthly or quarterly installment payments.

0 / 10 / 10

5/10/10

Capital gains are generally subject to tax at the standard corporate income tax rate (10%); however, capital gains from listed securities traded on regulated markets in the EU/EEA and on equivalent qualifying markets are generally exempt.

9.2%

10%

15% (if subject to Bermuda CIT) or 0%.

If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal year-end.

Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.

Taxes are paid in instalments.

The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.

The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.

0

0

There is no VAT or sales tax in Bermuda.

0

0

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

120 days after the fiscal year-end.

120 days after the fiscal year-end.

NA

0/0/0

12.5/12.5/12.5

Capital gains are subject to the normal CIT rate：25%.

27%

25%–26%

34 (composed of 25% IRPJ and 9% CSLL).

The last working day of July.

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

Normally monthly instalments, but there is an option of quarterly instalment.

0 / 15 - 22.5 / N/A

10 / 15 / 15

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

32%

15%

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

Annual tax returns must be filed by March 31 of the subsequent tax year.

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

Estimated tax payments follow the same monthly schedule as business tax payments.

15/NA/NA

15/15/0

N/A

25%

25%

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

After six months from the end of the company's fiscal year.

Typically, two months after the end of the company's tax year.

Tax installment payments are usually due on the last day of each month.

N/A

25/25/25

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

23.74

13.74

Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.

The due date varies from canton to canton (usually between six and nine months after the close of the business year).

The due date varies from canton to canton.

Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.

0%-35% / 0%-35% / 0

0%-35% / 0%-35% / 0

The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.

17.1%

10.4%

12.5/15/25/27 (regime-dependent)

April 30

April 30

Last day of each month.

N/A

35/4/30

Capital gains are constrained by normal CIT interest rates.

23.44%

4.51%

25%

For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.

Within five months after the end of the tax year.

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

N/A

10/10/10

Capital gains are subject to the normal corporate income tax rate.

23.00

15.59

35 (surcharges may apply)

Between April and May, depending on the tax ID of each taxpayer.

According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

N/A

20/20/20

15

32.93%

32.59%

30%

CIT return is generally due by 15 March

Final payment should also be made by 15 March

Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.

15/15/0

15/15/25

15% (2.25% under certain conditions)

28.24%

26.12%

12.5

Tax due on March 31 of the second year after the calendar year.

The relevant tax is due on August 1 of the year following the calendar year.

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

0/17/0

0/0/10

20

11.4%

5.92%

The tax year starting in 2024 is 21 (previously 19).

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

Prepaid taxes are paid every half year or quarter.

15/0/0

15/15/15

Capital gains are subject to the normal corporate income tax rate constraints.

18.34%

18.07%

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

As stated in the assessment notice.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

25/25/0

25/0/15

Capital gains are subject to the normal corporate tax rate.

26.59

11.00

22

In general, six months after the end of the fiscal year.

Income for the next fiscal year was received on November 20th.

Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.

0/27/22

27/27/22

Capital gains are constrained by the normal corporate income tax rate.

20.36%

14.22%

27%

120 days after fiscal year-end

120 days after fiscal year-end

Monthly, on the 15th of each month

10/0/0

10/10/27

Capital gains are subject to the standard 27% CIT rate

25.60%

24.15%

Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.

Between April 9 and April 28 each year.

Between April 9 and April 28 each year.

NA

0/2/10

10/25/25

Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.

23.34%

18.60%

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

Corporate income tax is assessed and declared monthly.

CIT on distributed profits is payable upon distribution.

Not applicable as tax is only due on distribution.

0/0/0

0/0/10

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

17.0%

0.0%

22.5

Within four months after the end of the fiscal year.

Within four months after the end of the fiscal year.

Egyptian taxpayers have the option to use the prepayment method. This means that they can pay 60% of the previous year's declared tax (or the estimated amount for the current year) to the Egyptian Tax Authority in three installments. If they choose to do so, they do not have to comply with the local income withholding tax rules (their income will not be subjected to local withholding tax).

5-10/0/0

5-10/0/20

0, 10 or 22.5

20.81%

14.44%

25

Within 25 calendar days after the end of the tax year.

Within 25 calendar days after the end of the tax year.

You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.

19/19/（19/24）

19/19/（19/24）

Capital gains are subject to the normal corporate income tax rate constraint.

23.30

18.17

20

Four months from the end of the accounting period.

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

0/0/0

20/0/15

Capital gains are constrained by the normal corporate income tax rate.

19.71%

22.6%

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.

About the fiscal year ending on December 31st, until the end of May of the following year.

About the fiscal year ending on December 31 and May 15 of the following year.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).

N/A

25/0/25

Capital gains are constrained by the normal corporate income tax rate.

23.66

15.38

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

Tax returns need to be submitted within one year after the end of the accounting period.

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

0/20/20

0/20/20

Capital gains are subject to the regular corporate tax rate.

22.55

11.51

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

CIT returns are due nine months after the date of the company's financial year end.

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

0

0

N/A

N/A

N/A

22

The last day of the sixth month after the end of the tax year.

December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).

Six months of equal installment payments.

5/15/20

5/15/20

Unless exempted, capital gains are subject to the regular CIT tax rate.

21.05%

20.07%

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

March 31

March 31

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

5/0/0

5/10/15

10%

22.75%

13.33%

Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.

The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.

For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.

For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.

0/0/0

0/0/2.475-4.95

N/A

14.28

2.01

9

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

Pay by quarter or by month.

N/A

N/A

Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.

10.31%

6.62%

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

Nine months after the end of the tax accounting period.

Nine months after the end of the tax accounting period.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/20/20

25/20/20

33%

12.36

13.21