Corporation tax — Rates
| Company rate 1 |
Profits |
2025/26 |
2024/25 |
| Small rate |
Up to £50,000 |
19% |
19% |
| Marginal rate |
£50,001 – £250,000 |
26.5% |
26.5% |
| Main rate |
Over £250,000 |
25% |
25% |
- The UK government has devolved power to the Northern Ireland Assembly to set a Northern Ireland rate
of corporation tax to apply to certain trading income once the Northern Ireland Executive has
demonstrated to the UK government that its finances are on a sustainable footing, and the Northern
Ireland Assembly sets the rate of corporation tax to be applied.
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