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Legislation
Finance (No. 2) Act 2024

Crossheading Corporation tax charge and rates etc

  • Section 12 Charge and main rate for financial year 2025
  • Section 13 Standard small profits rate and fraction for financial year 2025
  1. Corporation tax charge and rates etc
  2. Standard small profits rate and fraction for financial year 2025

Section 13 | Standard small profits rate and fraction for financial year 2025

From legislation.gov.uk

For the purposes of Part 3A of CTA 2010, for the financial year 2025—

(a)the standard small profits rate is 19%, and

(b)the standard marginal relief fraction is 3/200ths.

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