Year of Assessment	Corporate Profits Tax Rate (%)	Profits Tax Rate for an Unincorporated Business (%)
1980-81 to 1983-84	16.5	15
1984-85 to 1986-87	18.5	17
1987-88	18	16.5
1988-89	17	15.5
1989-90 to 1991-92	16.5	15
1992-93 to 1993-94	17.5	15
1994-95 and up to now	16.5	15