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.
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Corporation Tax Payable £0.00
Effective Tax Rate 0%
| 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
| 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.
How Corporation Tax Works
Corporation Tax is paid by UK limited companies on their taxable profits. The rate you pay depends on your profit level and the number of associated companies.
- 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.
This calculator automatically applies marginal relief formulas for accurate results.
Corporation Tax Examples
Profit: £30,000
- Tax Rate: 19%
- Tax Due: £5,700
Profit: £80,000
- Marginal Relief applies
- Effective Rate: ~21%
- Tax Due: ~£16,800
Profit: £300,000
- Main Rate: 25%
- Tax Due: £75,000
Frequently Asked Questions
Yes — all limited companies pay Corporation Tax on their taxable profits.
Associated companies are businesses under common control. More associated companies lower your tax thresholds.
This UK Corporation Tax Calculator uses official HMRC formulas for Small Profits Rate, Main Rate and Marginal Relief for the 2025–26 financial year.