Financial Management Consultancy

Corporation tax

Companies pay corporation tax on their income and gains. View the current rates and estimate the tax due.

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 31.3.25:

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

Accessibility links

Corporation tax

Address

Phone

Email