Accessibility links

You are using an outdated browser. Upgrade your browser today for a better experience of this site and many others.

Referral Scheme Online Payment Cloud Accounting
[email protected] Testimonials Register

Corporation tax

  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 31.3.27:

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  

17 Jul 2026

HMRC still has a long way to go on customer service, says CIOT

HMRC's performance data for 2025/26 shows it has made progress on customer service but still has a way to go, according to the Chartered Institute of Taxation (CIOT).

23 Jun 2026

Are you saving enough for a comfortable retirement?

A look at saving for retirement.