Adviser > Technical Central > Rates & Factors > Tax rates & allowances > Corporation Tax
Corporation Tax
| Year Ending 31/03/11 | Year Ending 31/03/10 | Year Ending 31/03/09 | Year Ending 31/03/08 | Year Ending 31/03/07 | Year Ending 31/03/06 | Year Ending 31/03/05 | |
|---|---|---|---|---|---|---|---|
| Main Rate | 28% | 28% | 28% | 30% | 30% | 30% | 30% |
| Small Companies Rate | 21% | 21% | 21% | 20% | 19% | 19% | 19% |
| Small Companies Limit | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 | £300,000 |
| Upper Marginal Level | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 |
| Effective Marginal Rate | 29.75% | 29.75% | 29.75% | 32.5% | 32.75% | 32.75% | 32.75% |
| Starting Rate | - | - | - | - | - | 0% | 0% |
| Starting Rate Limit | - | - | - | - | - | £10,000 | £10,000 |
| Upper Marginal Level | - | - | - | - | - | £50,000 | £50,000 |
| Effective Marginal Rate | - | - | - | - | - | 23.75% | 23.75% |
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