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Tax Tables
Corporation Tax
Corporation Tax
| Main rate |
25% |
25% |
25% |
| Small profits rate |
19% |
19% |
19% |
| Lower threshold |
£50,000 |
£50,000 |
£50,000 |
| Upper threshold |
£250,000 |
£250,000 |
£250,000 |
| Marginal relief standard fraction |
3/200ths |
3/200ths |
3/200ths |
| R&D intensive SME additional deduction |
86% |
86% |
186% |
| R&D intensive SME payable credit rate |
14.50% |
14.50% |
14.50% |
| R&D intensive SME intensity ratio threshold |
30% |
30% |
30% |
| R&D expenditure credit |
20% |
20% |
20% |
| Patent box |
10% |
10% |
10% |
| Film tax relief |
25% |
25% |
25% or 34% |
| Audio-visual and video game expenditure credit |
34%, 39% or 53% |
34%, 39% or 53% |
N/A |
| High-end TV tax relief |
25% |
25% |
25% or 34% |
| Videogames tax relief |
25% |
25% |
25% or 34% |
| Animation tax relief |
25% |
25% |
25% or 39% |
| Children’s TV tax relief |
25% |
25% |
25% or 39% |
| Open ended investment companies and authorised unit trusts |
20% |
20% |
20% |
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