Source-cited draft: corporate income tax for Bhutan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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CIT/BIT overview
Bhutan taxes incorporated companies under Corporate Income Tax (CIT) and unincorporated businesses under Business Income Tax (BIT), both governed by the Income Tax Act 2001. For income year 2025 the standard CIT rate is 30%; from 1 January 2026 the Income Tax Act 2025 cuts CIT to a flat 22%.Income Tax Act of the Kingdom of Bhutan 2001
Corporate Income Tax standard rate (2025)
30%Income Tax Act of the Kingdom of Bhutan 2001View source ↗
Corporate Income Tax rate from 2026
22% (flat, all companies)Income Tax Act of Bhutan 2025View source ↗
Business Income Tax rate (unincorporated, 2025)
30%Income Tax Act of the Kingdom of Bhutan 2001
Tax base
Net profit (gross income less allowable business expenses, depreciation and deductions) per the ActIncome Tax Act of the Kingdom of Bhutan 2001
TDS / withholding on dividends
10% on dividends from a Bhutan-registered company (bonus shares excluded)
Other Bhutan computations in the OpenAccountants Tax Library.
TDS / withholding on interest
5% on interest from fixed deposits with financial institutions in BhutanIncome Tax Act of the Kingdom of Bhutan 2001 (TDS provisions)View source ↗
TDS on contract income (Bhutanese firms)
2% of gross contract paymentIncome Tax Act of the Kingdom of Bhutan 2001 (TDS provisions)View source ↗
TDS on contract income (non-Bhutanese firms)
3% of gross contract paymentIncome Tax Act of the Kingdom of Bhutan 2001 (TDS provisions)View source ↗
Withholding on royalties / payments to non-residents
Withheld at source per the Act; treaty rates may apply (Bhutan–India) ((approx — confirm rate))Income Tax Act of the Kingdom of Bhutan 2001 (TDS provisions)
Loss carry-forward
Tax losses carried forward (extended to indefinite carry-forward under the Income Tax Act 2025) ((approx — confirm 2025 carry-forward period))Income Tax Act of the Kingdom of Bhutan 2001
Presumptive / small business regime
Simplified presumptive tax for businesses with turnover under Nu 5 million (introduced under the Income Tax Act 2025; professionals excluded)Income Tax Act of Bhutan 2025View source ↗
CIT / BIT filing and payment deadline
By 31 March following the close of the income year ((approx — confirm exact date))Income Tax Act of the Kingdom of Bhutan 2001View source ↗
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