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 Tax Tables - Corporation Taxes

Return to Tax Tables Index

 

Corporation Tax:

2004/05 ()

2003-04 ()

2002/03 ()

Starting rate

  Rate

  Band

 

Marginal Relief

 

Small Companies

  Rate

  Band

 

Marginal Relief

 

Standard rate

   

0% *

0-10,000

 

10,001-50,000

 

 

19%

50,001-300,000

 

300,001-1,500,000

 

30%  

 

* There is a new 19% minimum rate introduced for distributed profits. 

 

 

0%

0-10,000

 

10,001-50,000

 

 

19%

50,001-300,000

 

300,001-1,500,000

 

30%

 

0%

0-10,000

 

10,001-50,000

 

 

19%

50,001-300,000

 

300,001-1,500,000

 

30%

 

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