Rates and allowances for Corporation Tax
Rates, allowances and limits for Corporation Tax.
- From:
- HM Revenue & Customs
- Published
- 14 April 2013
- Last updated
-
46 April20242025 — See all updates
Documents
Details
The attached document is classified by HMRC as guidance and contains information about the rates payable for Corporation Tax.
Updates to this page
Published 14 April 2013
Last updated 46 April 2024
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Update history
2025-04-06 00:30
Corporation Tax rates and allowances have been updated for tax year 2025 to 2026.
2024-04-04 16:07
The Corporation Tax Rate tables has been updated for 2024.
2022-12-21 12:10
From 1 April 2023 there is no longer a single Corporation Tax rate for non-ring fence profits. Marginal relief is also available for companies with profits between £50,000 and £250,000. The rates tables have also been updated for the financial year 1 April 2023 to 31 March 2024.
2022-10-03 17:19
The Corporation Tax main rate will remain at 19% from 1 April 2023.
2022-04-01 00:15
Column added to Corporation Tax rates table for 2022 and information added on 2021 Spring Budget.
Details
The attached document is classified by HMRC as guidance and contains information about the rates payable for Corporation Tax.
Updates to this page
Published 14 April 2013
Last updated 46 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:30
Corporation Tax rates and allowances have been updated for tax year 2025 to 2026.
2024-04-04 16:07
The Corporation Tax Rate tables has been updated for 2024.
2022-12-21 12:10
From 1 April 2023 there is no longer a single Corporation Tax rate for non-ring fence profits. Marginal relief is also available for companies with profits between £50,000 and £250,000. The rates tables have also been updated for the financial year 1 April 2023 to 31 March 2024.
2022-10-03 17:19
The Corporation Tax main rate will remain at 19% from 1 April 2023.
2022-04-01 00:15
Column added to Corporation Tax rates table for 2022 and information added on 2021 Spring Budget.
Details
The attached document is classified by HMRC as guidance and contains information about the rates payable for Corporation Tax.
Updates to this page
Sign up for emails or print this page
Update history
2025-04-06 00:30
Corporation Tax rates and allowances have been updated for tax year 2025 to 2026.
2024-04-04 16:07
The Corporation Tax Rate tables has been updated for 2024.
2022-12-21 12:10
From 1 April 2023 there is no longer a single Corporation Tax rate for non-ring fence profits. Marginal relief is also available for companies with profits between £50,000 and £250,000. The rates tables have also been updated for the financial year 1 April 2023 to 31 March 2024.
2022-10-03 17:19
The Corporation Tax main rate will remain at 19% from 1 April 2023.
2022-04-01 00:15
Column added to Corporation Tax rates table for 2022 and information added on 2021 Spring Budget.