Business Enterprise Tax (BET)

Business Enterprise Tax (BET)

A 0.75% tax is assessed on the enterprise value tax base, which is the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise, after special adjustments and apportionment.

Who pays it?

For taxable periods ending on or after taxable period December 31, 2013, enterprises with more than $200,000 of gross receipts from all their activities, or an enterprise value tax base more than $100,000, are required to file a return.

Business Enterprise Tax FAQ


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