Corporate income tax
The corporate income tax rate increased from 12.5% to 15% for tax years from 2026. This is the current baseline displayed across this prototype.
Dividend SDC
The reform changed the SDC treatment of actual dividends for domiciled taxpayers, while qualifying Non-Dom residents may remain exempt. The precise result requires individual review.
Other changes
The reform also introduced changes affecting personal tax bands, deemed dividend distribution, stamp duty and the tax-loss carry-forward period.
Action for founders
Update forecasts, engagement materials and structure models. Existing groups should review whether earlier assumptions, agreements or distributions still produce the expected result.