Corporation Tax Levels 2024. The small profits rate (19%) applies to single companies with augmented profits of less than £50,000. Companies with profits between £50,000 and £250,000 may be eligible for marginal relief , which reduces the company’s tax bill.

The increase in the main rate of corporation tax to 25% opens up differences in the amount of tax payable depending on the decisions made. On 1 april 2023, the main corporation tax rate skyrocketed from 19% to 25% for businesses with taxable profits over.

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