Corporation tax

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:

Rate	Profits band (£)	Rate (%)
Small profits rate	0 - 50,000	19
Marginal rate	50,001 - 250,000	26.5
Main rate	Over 250,000	25
Marginal relief fraction	3/200

02 Jan 2026

Public told to be wary of 'spoofing' scams

Bank TSB has warned the public to be wary of so-called 'spoofing' scams during 'scam season'.

31 Dec 2025

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