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Nevis: Domestic Corporate Taxation

Corporate Income Tax

Corporate Income Tax has been reduced in the last few years from 40% to 35%. Many businesses may qualify for development and tax concessions under the fiscal incentives act. See Investment Incentive Schemes for more detail.

Taxation is based on financial statements adjusted for inflation. Royalties, exchange losses and interest paid to foreign affiliates are fully deductible without restrictions.

 

 

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