• Society (Partnership)

A resident society is not liable to tax. Instead, every associate of the société is liable to tax on his share of income, whether distributed or not. .
However, where a société owns a residential property, the société is liable to pay the National Residential Property Tax (NRPT) according to prescribed rates.
A resident société is required to fill in and submit its annual return of income (IT Form 6) to the MRA not later than 30 September.
A non-resident société which is liable to tax as a company as well as a société holding a Category 1 Global Business Licence that opts to be liable to tax should fill in and submit an IT Form 3

• Succession

A succession is not liable to tax. Instead, every heir of the succession is liable to tax on his share of income, whether distributed or not.
A succession is required to fill in and submit its annual return of income (IT Form 9) to the MRA not later than 30 September.