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Home Resource Centre Tax Tables Corporation Tax

Tax Tables

Corporation Tax

Financial Year Beginning on 1 April 

 

2016

2015

Profits exceeding £1,500,000 (standard rate)

20%

20%

Profits under £300,000 (small companies rate)

20%

20%

Effective marginal rate on profits between £300,000 and £1,500,000

20%

20%

 

 

 

Note that for close investment holding companies the standard rate will apply regardless of profit levels.


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