Isle of Man Treasury • Income Tax Division (0% / 10% / 20% CIT Regime)

Isle of Man Corporate Tax Calculator 2025

Calculate your corporate tax liability in the Isle of Man: 0% standard commercial rate, 10% banking & retail rate, or 20% Manx land & property income.

Tax Classification & Profit

GBP £
Corporate Income Tax Payable 0.0% Rate
£0.00
Effective Corporate Tax Rate: 0.00%
Post-Tax Retained Profit:
£0.00
Non-Resident WHT:
0.0% (Zero WHT)

Corporate Tax Schedule Breakdown Income Tax Act 1970

Net Taxable Profit Assessed: £0.00
Statutory Manx Tax Rate: 0.0%
Dividend Distribution Withholding: £0.00 (0%)
Total Corporate Tax Assessed: £0.00

Isle of Man Corporate Tax Rate Matrix

Corporate Activity Tax Rate Applicable Threshold Statutory Basis
General Trading, IT, Consulting, Holding 0.0% All profit levels Standard corporate regime
Licensed Banking Business 10.0% Deposit-taking operations Income Tax Act Section 67
Large Retail Operations 10.0% Taxable profits > £500,000 Retail business tax
Manx Land, Property & Development 20.0% Real estate situated in Isle of Man Land and Property rules
Audited & Built by Engr. Muhammad Shahzad

Principal Hardware & Web Systems Engineer. Specialized in Isle of Man statutory frameworks (Income Tax Act 1970, Employment Act 2006, Companies Act 2006, and Treasury ITIP/NI guidelines).

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Frequently Asked Questions (Manx Corporate Tax)

What is the standard corporate tax rate in the Isle of Man?

The Isle of Man operates a general 0.0% corporate income tax rate for most companies engaged in manufacturing, international trade, IT, professional services, and holding operations.

Which businesses pay the 10% corporate tax rate in the Isle of Man?

The 10% rate applies to: (1) licensed banking businesses operating under an Isle of Man deposit-taking license, and (2) large retail businesses with taxable profits exceeding £500,000.

When does the 20% corporate tax rate apply?

A 20% corporate income tax rate applies exclusively to profits and income derived from Isle of Man real estate, including rental property income, land development, and quarrying operations situated on the Island.

Are there withholding taxes on dividends in the Isle of Man?

No. The Isle of Man does not levy withholding tax (WHT) on dividends, royalties, or interest paid to non-resident shareholders and corporate parent entities.

What are the Economic Substance requirements in the Isle of Man?

Companies carrying out relevant sectors (banking, insurance, fund management, financing, leasing, headquartering, shipping, intellectual property, or pure holding) must demonstrate adequate directed and managed presence, qualified employees, physical premises, and expenditure in the Island.