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The current CT rates.
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:
12 Jan 2026
A poll carried out by the British Chambers of Commerce (BCC) has revealed that business rates anxiety has hit a record high, with 34% of firms worried about their rates.
16 Dec 2025
Looking at who will be affected and what they need to do now.