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 |