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.

From:
HM Revenue & Customs
Published
3 March 2021

Documents

Change to the Diverted Profits Tax rate from 1 April 2023

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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.

Updates to this page

Published 3 March 2021

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