Do you have to file a Corporation Tax return?

Information

• Contributing entities

  We inform you who is a taxpayer for this tax

• Fully exempt entities

  Here you can find out which entities are not liable for this tax

• Partially exempt entities

  If you are a partially exempt entity you should read this

• Organisations in the income allocation scheme that are subject to Corporation Tax

  In general, organisations in the income allocation scheme are subject to Personal Income Tax. Read on to find out in what cases they are subject to Corporation Tax