UK Small Business Tax Calculator
Estimate your small company’s Corporation Tax, dividends tax, and owner take-home for the 2025/26 tax year.
Additional Options
Estimates only — for guidance, not financial advice.
Ready
| Details | Amount (£) |
|---|---|
| Business Profit Before Tax | 0.00 |
| Corporation Tax | 0.00 |
| Dividend Tax | 0.00 |
| Owner Take-Home | 0.00 |
UK Small Business Tax Rates 2025–26
You can also estimate individual tax components using the Corporation Tax Calculator, Self-Employment Tax Calculator, Dividend Tax Calculator and PAYE Tax Calculator.
Corporation Tax (Limited Companies)
| £0 – £50,000 | 19% (Small Profits Rate) |
|---|---|
| £50,001 – £250,000 | Marginal Relief (19%–25%) |
| Over £250,000 | 25% (Main Rate) |
HMRC corporation tax information: Corporation Tax Rates.
Income Tax (Self-Employed / Sole Traders)
| Band | Income Range | Rate |
|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
National Insurance (Self-Employed & Employees)
| Class 2 (Self-Employed) | Flat weekly rate |
|---|---|
| Class 4 (Self-Employed) | 10% to £50,270 · 2% above |
| Class 1 (Employees) | 10% to £50,270 · 2% above |
HMRC NI guidance: Self-Employed NI Rates.
Dividend Tax
| Dividend Allowance | £1,000 tax-free |
|---|---|
| Basic Rate | 8.75% |
| Higher Rate | 33.75% |
| Additional Rate | 39.35% |
Tax rates vary depending on whether your business is a sole trader, partnership or limited company.
How Small Business Tax Works in the UK
UK small businesses can be taxed in different ways depending on their structure. This calculator considers each major tax category to estimate your total liability.
- Sole Traders pay Income Tax, Class 2 and Class 4 National Insurance. Learn more: Self-Employed Tax.
- Limited Companies pay Corporation Tax on profits.
- Directors may pay both PAYE tax and dividend tax depending on remuneration. Try the Dividend Tax Calculator.
- If you employ staff, you must deduct PAYE tax and NI. PAYE guide: PAYE Overview.
- Business expenses reduce your taxable profit. HMRC guide: Allowable Expenses.
To calculate individual components separately, try the PAYE Tax Calculator or National Insurance Calculator.
Small Business Tax Examples
You may also find our Income Tax Calculator and VAT Calculator useful for business planning.
- Income Tax: £3,486
- NI (Class 2 & 4): ~£1,200
- Total Tax: ~£4,686
- Corporation Tax (19%): £9,500
- Total Tax: £9,500
- Corporation Tax: ~£16,000
- Dividends after tax: ~£64,000
- Dividend Tax: ~£10,000
- Total Tax: ~£26,000
Frequently Asked Questions
For a detailed breakdown of different calculators, visit All Calculators.
This UK Small Business Tax Calculator uses official 2025–26 HMRC rates for Corporation Tax, Income Tax, National Insurance and dividend tax. For detailed director tax planning, see the Dividend Tax Calculator.