Free tools · Companies
Corporation Tax calculator
Estimate your limited company's Corporation Tax for 2025/26 or 2026/27 — the 19% small profits rate, the 25% main rate, and Marginal Relief in between.
Taxable profit for a 12-month period.
19% up to £50,000, 25% over £250,000, with marginal relief in between. Assumes a single company with no associated companies.
Estimates for England, Wales & Northern Ireland — Scottish income tax bands differ. Figures are a guide only, calculated on an annual basis, and don't cover every personal circumstance (other income, reliefs, pensions, benefits in kind, marriage allowance, etc.). Always confirm your position at gov.uk or with your accountant.
How Corporation Tax is worked out
Profits up to £50,000 are taxed at 19%. Profits over £250,000 are taxed at 25%. In between, tax is charged at 25% and reduced by Marginal Relief (3/200 of the gap up to £250,000) — which works out to an effective 26.5% on each pound in the band. The rates are the same for 2025/26 and 2026/27.
This assumes a single company and a full 12-month accounting period. Associated companies or a short period reduce the £50,000 and £250,000 limits, so check with your accountant if either applies.