Corporation Tax Calculator UK
Work out how much Corporation Tax your limited company pays on its profits for FY2026 (from 1 April 2026), including marginal relief.
Corporation Tax to pay
£22,750.00
Main rate with marginal relief
- Profit after tax
- £77,250
- Effective rate
- 22.75%
- Marginal relief
- £2,250
Your limits: £50,000 (19%) and £250,000 (25%).
Paying yourself dividends? Work out the dividend tax →Corporation Tax rates from 1 April 2026
| Taxable profits | Rate |
|---|---|
| Up to £50,000 | 19% (small profits rate) |
| £50,001 to £250,000 | 25% less marginal relief (effective 19%–25%) |
| Over £250,000 | 25% (main rate) |
Corporation Tax examples
| Profits | Corporation Tax | Effective rate | Profit after tax |
|---|---|---|---|
| £20,000 | £3,800.00 | 19.0% | £16,200.00 |
| £50,000 | £9,500.00 | 19.0% | £40,500.00 |
| £75,000 | £16,125.00 | 21.5% | £58,875.00 |
| £100,000 | £22,750.00 | 22.8% | £77,250.00 |
| £150,000 | £36,000.00 | 24.0% | £114,000.00 |
| £200,000 | £49,250.00 | 24.6% | £150,750.00 |
| £250,000 | £62,500.00 | 25.0% | £187,500.00 |
| £500,000 | £125,000.00 | 25.0% | £375,000.00 |
12-month accounting period, no associated companies.
Paying yourself from your company? Use the dividend tax calculator to see the personal tax on dividends.
Frequently asked questions
What is the Corporation Tax rate for 2026/27?
For the financial year starting 1 April 2026, the main rate is 25% for profits over £250,000 and the small profits rate is 19% for profits of £50,000 or less. Profits in between pay 25% reduced by marginal relief.
How is marginal relief worked out?
Marginal relief = (upper limit − profits) × 3/200. You pay 25% on all your profits and then subtract the relief. For £100,000 of profits that is (£250,000 − £100,000) × 3/200 = £2,250 relief, so tax of £25,000 − £2,250 = £22,750.
What are associated companies?
Companies under common control (for example, two limited companies owned by the same person) are associated. The £50,000 and £250,000 limits are divided by the number of associated companies plus one, so two associated companies each get limits of £25,000 and £125,000.
What if my accounting period is shorter than 12 months?
The limits are reduced in proportion. A 6-month accounting period has limits of £25,000 and £125,000.
When is Corporation Tax due?
For most small and medium companies, Corporation Tax is due 9 months and 1 day after the end of the accounting period. The Company Tax Return (CT600) is due 12 months after the end of the period.
Source: GOV.UK, "Rates and allowances: Corporation Tax". Assumes augmented profits equal taxable profits (no exempt distributions received). Guidance only, not tax advice.