Policy paper
Change to the Diverted Profits Tax rate from 1 April 2023
This tax information and impact note is about a change to the Diverted Profits Tax rate from 1 April 2023.
Documents
Details
This measure will increase the rate of Diverted Profits Tax from the current rate of 25% to 31% from 1 April 2023.
This is to maintain the current differential between the Diverted Profits Tax rate and the Corporation Tax rate.
Published 3 March 2021