Bermuda Enacts Amendments to the Corporate Income Tax Act and Tax Credits Act

Bermuda has published the Corporate Income Tax Amendment Act 2026 and the Tax Credits Amendment Act 2026, which clarify specific provisions within the legislation. The Corporate Income Tax Amendment Act 2026 was assented (enacted) on, and its operative (in force) date is 29 July 2026. The Tax Credits Amendment Act 2026 was assented (enacted) on, and its operative (in force) date is 28 July 2026. The Corporate Income Tax Act amendments are of interest primarily to corporate income taxpayers,…