The UK corporation tax small profits rate for 2026 is fixed at 19% for companies with profits up to £50,000.

For the financial year starting April 2025, companies with taxable profits not exceeding £50,000 benefit from the small profits rate of 19%, a rate designed to reduce the tax burden on smaller enterprises and encourage economic activity. This rate applies irrespective of the company's accounting period alignment with the tax year, providing a clear tax advantage for truly small businesses.