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Policy Paper Published 3 Mar 2021 HM Revenue & Customs ↗ View on GOV.UK

Corporation Tax charge and rates from 1 April 2022 and Small Profits Rate and Marginal Relief from 1 April 2023

This tax information and impact note is about the Corporation Tax charge and rate for the financial years beginning 1 April 2022 and 1 April 2023, and the Small Profits Rate and Marginal Relief for the financial year beginning 1 April 2023.

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This measure sets the:

  • Corporation Tax charge and main rate at:
    • 19% for the financial year beginning 1 April 2022
    • 25% for the financial year beginning 1 April 2023
  • Small Profits Rate at 19% for the financial year beginning 1 April 2023