UK Corporation Tax Calculator
Estimate your company’s Corporation Tax for the 2025/26 financial year, including marginal relief where applicable.
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For illustration purposes only — not official financial advice.
Ready
| Details | Value |
|---|---|
| Profit Before Tax | £0.00 |
| Loss Carried Forward | £0.00 |
| Associated Companies | 0 |
| Tax Year | 2025/26 |
| Tax Payable | £0.00 |
Corporation Tax Rates 2025–26
You can also try our Small Business Tax Calculator, Self-Employment Tax Calculator, or Dividend Tax Calculator to understand your wider tax position.
| Profit Range | Rate |
|---|---|
| £0 – £50,000 | 19% (Small Profits Rate) |
| £50,001 – £250,000 | Marginal Relief (effective 19%–25%) |
| Over £250,000 | 25% (Main Rate) |
Thresholds reduce depending on the number of associated companies. See official HMRC guidance: Corporation Tax Rates
How Corporation Tax Works
Corporation Tax is paid by UK limited companies on their taxable profits. You may also want to check how your personal taxes interact with dividends using our Dividend Tax Calculator.
- Small Profits Rate (19%) applies up to £50,000.
- Main Rate (25%) applies above £250,000.
- Marginal Relief applies between £50,001 and £250,000.
- Thresholds are divided by the number of associated companies. Learn more on HMRC: Associated Companies Rules
For personal PAYE implications, try our PAYE Tax Calculator. This calculator automatically applies Marginal Relief formulas for accurate results.
Corporation Tax Examples
For a complete view of your taxes, you can also explore our Income Tax Calculator or National Insurance Calculator.
- Tax Rate: 19%
- Tax Due: £5,700
- Marginal Relief applies
- Effective Rate: ~21%
- Tax Due: ~£16,800
- Main Rate: 25%
- Tax Due: £75,000
Frequently Asked Questions
You may also want to explore our VAT Calculator and Loan Calculator.
This UK Corporation Tax Calculator uses official HMRC formulas for the 2025–26 financial year. For dividend planning, try our Dividend Tax Calculator.