# Finance Act 2025, Section 13: Charge and main rate for financial year 2026

Extent: E+W+S+N.I.

(1) Corporation tax is charged for the financial year 2026.
(2) The main rate of corporation tax for that year is 25%.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/section/13 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.