Corporation Tax

Main Corporation Tax Rate

View the main Corporation Tax rate applicable to company profits.

Check the Corporation Tax rate that applies to companies within the small profits threshold.

View the thresholds and fraction used when determining marginal relief.

See the effective marginal Corporation Tax rate where marginal relief applies.

Top notes

31/3/26

31/3/25

Main rate

25%

19%

Small profits rate

19%

n/a

19% rate limit

£50,000

n/a

Marginal relief limit

£250,000

n/a

Marginal relief fraction

3/200

n/a

Effective marginal rate

26.5%

n/a

Bottome notes