Guidance: Rates and allowances for Corporation Tax

The Corporation Tax main rate will remain at 19% from 1 April 2023.

Column added to Corporation Tax rates table for 2022 and information added on 2021 Spring Budget.

Column added to the rates table for 2021. Amended column header in Ring Fence companies table to ‘2014 to 2021’.

The rates and allowances have been updated for tax year 2019 to 2020.

The guidance has been updated with the current rate of Corporation Tax for non-ring fence profits.

Corporation tax rate tables updated for 2019.

Rates, allowances and duties have been updated for the tax year 2018 to 2019.

Rates, allowances and duties have been updated for the tax year 2017 to 2018.

Rates, allowances and duties have been updated for the tax year 2016 to 2017.

Updates made to reflect the new changes announced in the Summer Budget 2015.

Corporation Tax rates for 2015 added

Corporation Tax on chargeable gains: Indexation Allowance 2014 addd to this page.

First published.