01494 772765
RESOURCES
Home 
Resource Centre 
Tax Tables
Corporation Tax
Tax Tables
Corporation Tax
Corporation tax rates |
2026/27 |
2025/26 |
2024/25 |
| Main rate | 25% | 25% | 25% |
| Small profits rate | 19% | 19% | 19% |
| Lower threshold | £50,000 | £50,000 | £50,000 |
| Upper threshold | £250,000 | £250,000 | £250,000 |
| Marginal relief standard fraction | 3/200ths | 3/200ths | 3/200ths |
Corporation tax allowances and reliefs |
2026/27 |
2025/26 |
2024/25 |
| R&D intensive SME additional deduction | 86% | 86% | 186% |
| R&D intensive SME payable credit rate | 14.50% | 14.50% | 14.50% |
| R&D intensive SME intensity ratio threshold | 30% | 30% | 30% |
| R&D expenditure credit | 20% | 20% | 20% |
| Patent box | 10% | 10% | 10% |
| Film tax relief | 25% | 25% | 25% or 34% |
| Audio-visual and video game expenditure credit | 34%, 39% or 53% | 34%, 39% or 53% | N/A |
| High-end TV tax relief | 25% | 25% | 25% or 34% |
| Videogames tax relief | 25% | 25% | 25% or 34% |
| Animation tax relief | 25% | 25% | 25% or 39% |
| Children’s TV tax relief | 25% | 25% | 25% or 39% |
| Open ended investment companies and authorised unit trusts | 20% | 20% | 20% |
© 2026
Loading Quotes...
Latest News
3
Mar
Mar
Spring Statement 2026
Going into the latest Spring Statement, the Chancellor made it very clear that …
Read more…
2
Mar
Mar
Property tax shakeup – What changes are coming for landlords and property investors
A series of tax reforms announced by the Government will reshape the property …
Read more…
Don’t pay more tax
than you need to
Download our Tax Planning Checklist
Register for our newswire
Our regular Newswire mailings are designed to keep you up to date with the latest industry news and events.
Register here
Client Login
Complete our Client
Satisfaction Survey
Satisfaction Survey
Spring Statement 2026
Going into the latest Spring Statement, the Chancellor
made it very clear that...
