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The current CT rates.
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 31.3.27:
01 May 2026
The Bank of England has held the base rate of interest rate at 3.75%, but now faces a dilemma, according to the British Chambers of Commerce (BCC).
30 Apr 2026
The British Chambers of Commerce (BCC) has warned the government that the UK's economic security is at risk, and has urged it to prioritise security after ten years of geopolitical shocks.