# Finance Act 2026, Section 12: Standard small profits rate and fraction for financial year 2027

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

For the purposes of Part 3A of CTA 2010, for the financial year 2027—
(a) the standard small profits rate is 19%, and
(b) the standard marginal relief fraction is 3/200ths.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/12 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.