You are here: Home Page/Advice & Tools/Tax Centre/Tax Tables/Archive

Advice

Corporation Tax


Click here to see tables for 2000 - 2007.


Corporation Tax 1995-6 1996-7 1997-8 1998-9 1999-2000 2002-2003
Main Rate 33% 33% 31%* 30% 30% 30%
Small Companies Rate 25% 24% 21%* 20% 20%* 19%*
Lower limit 300000 300000 300000 300000 300000 300000
Upper Limit 1500000 1500000 1500000 1500000 1500000 1500000
Reduction Factor 1/50th 1/44th 1/40th 1/40th 1/40th 11/400ths
Effective Marginal Rate 35% 35% 35% 35% 35%  

* = 10% from April 2000.