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.

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