You are using an outdated browser. Upgrade your browser today for a better experience of this site and many others.
+44 (0) 208 359 1400 - +44(0) 208 359 1401 - email@example.com
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% to apply to certain trading income. While legislation has been passed, the final devolution is subject to agreement between the UK Government and the Northern Ireland Executive, which has not yet been reached.