Accessibility links

Logon - Register

Call: 01273 581444 - Email: mark@robinsonsac.com

Corporation tax

The current CT rates.

  1. Resources
  2. Tax information
  3. Tax rates and allowances

Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.

If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.

The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% when the Northern Ireland Executive demonstrates its finances are on a sustainable footing.

Year to 31.3.26:

Rate Profits band (£) Rate (%)
Small profits rate 0 - 50,000 19
Marginal rate 50,001 - 250,000 26.5
Main rate Over 250,000 25
Marginal relief fraction 3/200  

Latest business news

09 May 2025

Interest rates cut to 4.25%

The Bank of England has cut interest rates from 4.5% to 4.25%, the lowest rate since May 2023.

08 May 2025

HMRC criticised for delays in processing tax refunds

HMRC has come under fire for delays in processing tax refunds.

Try a site search Tax return, dividends, pension, autumn statement...