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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% when the Northern Ireland Executive demonstrates its finances are on a sustainable footing.
Year to 31.3.25:
05 Nov 2024
Chancellor Rachel Reeves pledged to 'invest, invest, invest' to drive growth and 'restore economic stability' in the Autumn Budget.
Business groups have reacted to Chancellor Rachel Reeves' Autumn Budget speech.