Country tax profile · 2026
United Kingdom corporate tax
How United Kingdom taxes corporate
The standard corporate profits tax in United Kingdom is 25%. Main rate 25% (profits >£250k); 19% small-profits rate up to £50k with marginal relief between. Scotland/Wales do not vary corp tax.
Compiled by MyNomadWorld for United Kingdom and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How United Kingdom's corporate tax compares
United Kingdom's corporate tax of 25% is the 53rd highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Equatorial Guinea (25%) · Eswatini (25%) · Guinea (25%) · Mauritania (25%) · Spain (25%) · Panama (25%)
Who is a tax resident of United Kingdom?
Statutory Residence Test (automatic UK/overseas tests + sufficient-ties test based on days and connections).
Related United Kingdom taxes
Moving to United Kingdom?
Get matched with a vetted United Kingdom tax & immigration advisor who handles residency and the exit from your current country.
See advisors →United Kingdom corporate tax FAQ
What is the corporate tax rate in United Kingdom?
The standard corporate profits tax in United Kingdom is 25%. Main rate 25% (profits >£250k); 19% small-profits rate up to £50k with marginal relief between. Scotland/Wales do not vary corp tax.