Corporation Tax
Top notes
31/3/24
31/3/23
Main rate
25%
19%
Small profits rate
19%
n/a
19% rate limit
£50,000
n/a
Marginal relief limit
£250,000
n/a
Marginal relief fraction
3/200
n/a
Effective marginal rate
26.5%
n/a
Effective marginal rate
Effective marginal rate
Effective marginal rate
Effective marginal rate
Effective marginal rate
Bottome notes