The starting point
The general corporate tax rate is 25%; a 30% rate applies to specified financial institutions and other special categories. Establish the applicable category before financial modelling.
Our approach
Start with actual activities and income, then review payment flows and model assumptions. The tax rate is only one part of the decision.
The next step
Confirm the taxpayer category and tax base with a local adviser.
Sources reviewed: 29 October 2026
Effective date: see the primary source for timing
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.