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Legislation
Finance Act 2025

Crossheading Corporation tax charge and rates

  • Section 13 Charge and main rate for financial year 2026
  • Section 14 Standard small profits rate and fraction for financial year 2026
  1. Corporation tax charge and rates
  2. Charge and main rate for financial year 2026

Section 13 | Charge and main rate for financial year 2026

From legislation.gov.uk

(1)Corporation tax is charged for the financial year 2026.

(2)The main rate of corporation tax for that year is 25%.

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