Corporation Tax UK 2026/27: Rates, Deadlines, Calculations and Reliefs

Corporation Tax is a tax charged on the taxable profits of UK companies and certain organisations. HM Revenue & Customs, or HMRC, administers and collects the tax. For the financial year starting 1 April 2026, the main Corporation Tax rate is 25%. The small profits rate remains 19% for qualifying companies with lower profits. Marginal