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Get Corporate Income Tax - Montana Department Of Revenue

Charge Guidance Note (GN36). Income received by companies is subject to Manx income tax at the standard rate of 0% except income from banking activities and from land and property situated in the Isle of Man, which is subject to Manx income tax at 10%. The specific nature of income subject to the 10% rate is defined in the Income Tax (Rates of Income Tax) (Resident and Non-resident Corporate Taxpayers) Order 2006 (SD 224/06). A trading company whose income is subject to the standard rate of 0%.

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