Your Corporation Tax rate depends on how much profit your company makes and may change on April 1 each year.
Taxable profits include:
- trading and investment profits (except dividend payments which are taxed differently)
- capital gains
Corporation Tax rates
There are two rates of Corporation Tax depending on how much profit your company makes - the small profits rate and the main rate.
If your business makes a profit somewhere between the two limits, you may be able to claim Marginal Relief.
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Find out how to pay Corporation Tax on the GOV.UK website
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