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Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% when the Northern Ireland Executive demonstrates its finances are on a sustainable footing.
Year to 31.3.26:
04 Jul 2025
Prospective pension reforms could see small firms raise prices, cut jobs or slash profits, the Federation of Small Businesses (FSB) has warned.
03 Jul 2025
Business confidence rose in June building on a sharp rebound in May, according to Lloyds Bank's Business Barometer.
02 Jul 2025
More than one in four UK businesses have been the victim of a cyber-attack in the last year, with many risking 'sleepwalking' into disruption, according to a new report.