- Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
- If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
- The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% when the Northern Ireland Executive demonstrates its finances are on a sustainable footing.
- Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
- If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
- The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% when the Northern Ireland Executive demonstrates its finances are on a sustainable footing.
| Year to 31.3.21 |
Rate % |
| All profits |
19 |
| Year to 31.3.20 |
Rate % |
| All profits |
19 |
