Centrix Accountants and Business Consultants

C E N T R I X

A C C O U N T A N T S

Corporation Tax Rates

	Financial Year to 31/3/26	Financial Year to 31/3/25
Main rate	25%	25%
Small profits rate	19%	19%
19% rate limit	£50,000	£50,000
Marginal relief limit	£250,000	£250,000
Marginal relief fraction	3/200	3/200
Effective marginal rate	26.5%	26.5%