What Corporation Tax is and when you pay it
Including rates and when it is due
Corporation Tax is charged on your company's taxable profits: broadly your income less your allowable business expenses. The tax is calculated once a year after your accounting period ends.
The rates for 2025/26
- 19% on profits up to £50,000 (small profits rate)
- 25% on profits above £250,000 (main rate)
- A marginal rate applies on profits between £50,000 and £250,000
When CT is due
You have two separate deadlines. The Corporation Tax payment is due nine months and one day after your accounting period end. The CT600 return must be filed within twelve months of the accounting period end. For a year ending 31 March 2025, Corporation Tax is due by 1 January 2026 and the return by 31 March 2026.
💡 Good to know: We calculate your Corporation Tax liability during the year-end process and advise you of the amount due well before the payment date. Ensure the funds are available in your company account by the due date, or contact us if you know you won't be able to pay in time.
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