| Corporation Tax Rates | 2023-24 | 2022-23 |
| Main Rate (profits over £250,000 from 6/4/2023 | 25% | 19% |
| Small profits rate (profits up to £50,000 | 19% | 19% |
| Marginal relief fraction | 3/200 | N/A |
| 23/24 CT rates vs 22/23 CT rates | ||||||
| Profit | 25% | Marginal relief | 23/24 CT | 22/23 CT | Increase | |
| 50,000.00 | 0.00 | 0.00 | 9,500.00 | 9,500.00 | 0.00 | |
| 60,000.00 | 15,000.00 | -2,850.00 | 12,150.00 | 11,400.00 | 750.00 | |
| 70,000.00 | 17,500.00 | -2,700.00 | 14,800.00 | 13,300.00 | 1,500.00 | |
| 80,000.00 | 20,000.00 | -2,550.00 | 17,450.00 | 15,200.00 | 2,250.00 | |
| 90,000.00 | 22,500.00 | -2,400.00 | 20,100.00 | 17,100.00 | 3,000.00 | |
| 100,000.00 | 25,000.00 | -2,250.00 | 22,750.00 | 19,000.00 | 3,750.00 | |
| 110,000.00 | 27,500.00 | -2,100.00 | 25,400.00 | 20,900.00 | 4,500.00 | |
| 120,000.00 | 30,000.00 | -1,950.00 | 28,050.00 | 22,800.00 | 5,250.00 | |
| 130,000.00 | 32,500.00 | -1,800.00 | 30,700.00 | 24,700.00 | 6,000.00 | |
| 140,000.00 | 35,000.00 | -1,650.00 | 33,350.00 | 26,600.00 | 6,750.00 | |
| 150,000.00 | 37,500.00 | -1,500.00 | 36,000.00 | 28,500.00 | 7,500.00 | |
| 160,000.00 | 40,000.00 | -1,350.00 | 38,650.00 | 30,400.00 | 8,250.00 | |
| 170,000.00 | 42,500.00 | -1,200.00 | 41,300.00 | 32,300.00 | 9,000.00 | |
| 180,000.00 | 45,000.00 | -1,050.00 | 43,950.00 | 34,200.00 | 9,750.00 | |
| 190,000.00 | 47,500.00 | -900.00 | 46,600.00 | 36,100.00 | 10,500.00 | |
| 200,000.00 | 50,000.00 | -750.00 | 49,250.00 | 38,000.00 | 11,250.00 | |
| 210,000.00 | 52,500.00 | -600.00 | 51,900.00 | 39,900.00 | 12,000.00 | |
| 220,000.00 | 55,000.00 | -450.00 | 54,550.00 | 41,800.00 | 12,750.00 | |
| 230,000.00 | 57,500.00 | -300.00 | 57,200.00 | 43,700.00 | 13,500.00 | |
| 240,000.00 | 60,000.00 | -150.00 | 59,850.00 | 45,600.00 | 14,250.00 | |
| 250,000.00 | 62,500.00 | 0.00 | 62,500.00 | 47,500.00 | 15,000.00 | |