Corporation Tax rates
| Rate | 2025 | 2024 |
|---|---|---|
| Small profits rate (companies with profits under £50,000) | 19% | 19% |
| Main rate (companies with profits over £250,000) | 25% | 25% |
| Marginal Relief lower limit | £50,000 | £50,000 |
| Marginal Relief upper limit | £250,000 | £250,000 |
| Standard fraction | 3/200 | 3/200 |
| Special rate for unit trusts and open-ended, investment companies | 20% | 20% |