http://www.legislation.gov.uk/ukpga/2025/8/section/13Finance Act 2025Statute Law Database2026-04-23Expert Participation2026-04-02Part 1Income tax, capital gains tax and corporate taxesCorporation tax charge and rates
13Charge and main rate for financial year 2026(1)

Corporation tax is charged for the financial year 2026.

(2)

The main rate of corporation tax for that year is 25%.