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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:
15 Dec 2025
The Autumn Budget is unlikely to kickstart the UK economy, with the nation's growth outlook remaining subdued, according to research from the British Chambers of Commerce (BCC).
26 Nov 2025
A review of the major tax and spending decisions announced on 26 November.