Corporation tax rate table
| 2012/13 | 2011/12 | 2010/11 | 2009/10 | 2008/09 | ||
| Rate | Profits £ | Effective % | Effective % | Effective % | Effective % | Effective % |
| Small | 0 – 300,000 | 20 | 20 | 21 | 21 | 21 |
| Marginal | 300,001 – 1,500,000 | 25 | 27.5 | 29.75 | 29.75 | 29.75 |
| Main | 1,500,001 and above | 24 | 26 | 28 | 28 | 28 |
| Fraction | 1/100ths | 3/200ths | 7/400ths | 7/400ths | 7/400ths |
The company tax year starts on 1 April.
