Uk Corporation Tax Rates 2024/25. The rate you pay on profits from before 1 april 2015 depends on the size of your profits. 2024/25 tax rates for small businesses in the uk.

Corporation tax is chargeable on income and gains arising to a company in a financial year wherever they arise if the company is resident in the uk (as to which see below). If your company’s profits are between £50,000 and £250,000 and marginal relief is applied, you can use this.