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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.
07 Jan 2020
Chancellor Sajid Javid has announced that he will deliver the 2020 Budget on Wednesday 11 March 2020.
The government has announced the largest increase since the National Living Wage was introduced two decades ago.