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The current CT rates.
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 31.3.27:
16 Apr 2026
Data published by the Office for National Statistics (ONS) has revealed that the UK economy grew faster than experts had anticipated ahead of the war in Iran.
24 Mar 2026
A look at the new rates and what to do to make sure you comply.