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Legislation
Finance Act 2026

Crossheading Corporation tax charge and rates

  • Section 11 Charge and main rate for financial year 2027
  • Section 12 Standard small profits rate and fraction for financial year 2027
  1. Corporation tax charge and rates
  2. Charge and main rate for financial year 2027

Section 11 | Charge and main rate for financial year 2027

From legislation.gov.uk

(1)Corporation tax is charged for the financial year 2027.

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

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