Gross and net tax liability.Minimum corporate income tax liability

Information

• How is the full amount of corporate income tax determined?

  We inform you how the full amount of corporate income tax is determined.

• How is the net amount of corporation tax determined?

  We inform you how the net amount of corporate income tax is determined.

• Is there a minimum corporate income tax rate?

  There is minimum taxation for corporate income tax.Find out more here

• Rules for determining the minimum net tax liability

  Find out the rules for determining the minimum net tax liability for corporate income tax purposes.