百慕大新的税收抵免,自2026年起生效,提供商业救济,目的是增加投资和就业机会。
Bermuda’s new tax credits, effective 2026, offer business relief and aim to boost investment and jobs.
百慕大议会根据2025年《税收抵免法》批准了新的税收抵免,通过物质抵免、公用事业和社区发展抵免,向企业提供救济。
Bermuda’s House of Assembly approved new tax credits under the Tax Credits Act 2025, offering relief to businesses through substance-based, utilities, and community development credits.
信贷可以抵充工资税或产生CIT退款,不论某公司是否须缴纳岛上公司所得税,均适用。
The credits, which can offset payroll tax or generate CIT refunds, apply regardless of whether a company is subject to the island’s corporate income tax.
公司所得税机构将管理它们,预计很快会有条例。
The Corporate Income Tax Agency will administer them, with regulations expected soon.
此举旨在提高竞争力、吸引投资和支持当地就业,同时解决对收入损失和惠益分配的关切。
The move aims to boost competitiveness, attract investment, and support local jobs, while addressing concerns over revenue loss and benefit distribution.
立法定于2026财政年度生效。
The legislation is set to take effect for the 2026 fiscal year.