# Finance Act 2026, Section 11: Charge and main rate for financial year 2027

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

(1) Corporation tax is charged for the financial year 2027.
(2) The main rate of corporation tax for that year is 25%.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.