2013 – 2014 CORPORATION TAX RATES 15 May 2013 Gemma Latest News, Rates and Allowances No comment Financial Year 2013 Main Rate 23% Small companies rate 20% Profit limit 300,000 Marginal relief to 1.5 million Marginal relief fraction 3/400 Effective rate on profit in marginal relief band 23.75% Related posts: 2013 – 2014 CAPITAL GAINS TAX 2013 – 2014 STUDENTS LOANS Corporation Tax Rates 2012/2013 2013 – 2014 INCOME TAX RATES 2013 – 2014 STATUTORY SICK PAY RATES