Lowtax Network

Back To Top

Your Lowtax Account

Guernsey: Domestic Corporate Taxion

Filing Requirements and Payment of Tax

The tax year is 1st January to 31st December and is referred to as the year of charge. Tax due on an assessment is payable in two halves, one before 30th June of the year of charge and one before 31st December; or if the assessment is late, tax is due within 21 days of the issue of the assessment.

 

 

Back to Guernsey Index »