United Kingdom Corporate income tax history
Historical year detail
United Kingdom Corporate income tax in 2026
HMRC updated the published corporation tax rates and allowances for 2026 on April 1, 2026, confirming that the post-2023 split-rate structure remains the current framework.
Country
United Kingdom
Series
Corporate income tax
Year
2026
Rate structure
| Rate | 2026 |
|---|---|
| Small profits rate | 19% |
| Main rate | 25% |
| Marginal Relief lower limit | £50,000 |
| Marginal Relief upper limit | £250,000 |
| Standard fraction | 3/200 |
Enacting authority
HMRC rates and allowances publication updated April 1, 2026
Corporation Tax rates and allowances
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
Primary sources
- Corporation Tax rates and allowancesVerified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.