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The current CT rates.
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 31.3.26:
09 Feb 2026
Sole traders and landlords have been warned they need to act now to be ready for Making Tax Digital (MTD) for Income Tax.
06 Feb 2026
A look at the latest changes and putting tax-efficient plans into action.