Corporation Tax
Glossary
Corporation Tax
Corporation Tax is the UK tax payable by limited companies on their taxable profits, due 9 months and 1 day after the end of the accounting period.
For accounting periods ending in 2026, the main rate is 25% on profits over £250,000, with a small profits rate of 19% on profits up to £50,000 and tapered marginal relief in between. The tax return (CT600) is due 12 months after the period end — but payment is due earlier (9 months and 1 day), which trips up many first-time directors. Larger companies (taxable profits over £1.5m) pay in quarterly instalments instead.
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