National Statistics

Table A5 Corporate tax rates of capital allowance

Data covers the period from March 1981 to April 2017



Rates of capital allowances applying between 1965 and 1978 are published in Inland Revenue Statistics 1996.

Different rates of allowance may apply in different circumstances for a particular type of asset for a given time period. Where more than one rate of allowance applies, all of the rates are shown in the table and the circumstances under which each one applies are explained in the footnotes.

Published 29 August 2014
Last updated 24 August 2017 + show all updates
  1. Updated with the latest data.
  2. Annual update to include data to April 2016
  3. annual update
  4. Updated to include information to the financial year ending 2014.
  5. First published.