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This section is a comprehensive resource for our clients, containing tax calculators, tax rates and deadlines, essential business factsheets, the latest news and more.

Corporation tax

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:

RateProfits band (£)Rate (%)
Small profits rate0 - 50,00019
Marginal rate50,001 - 250,00026.5
Main rateOver 250,00025
Marginal relief fraction3/200 

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