Corporation Tax Calculator
Companies with profits up to £50,000 pay 19%. Above £250,000 the main rate is 25%. In between, marginal relief tapers the rate, creating an effective 26.5% on profits in that range.
Tax year 2026/27 · Estimates, not personal tax advice
Corporation Tax
£28,050.00
| Profit | £120,000.00 |
| Marginal relief | £1,950.00 |
| Corporation Tax | £28,050.00 |
| Profit after tax | £91,950.00 |
Rates and rules used
Tax year 2026/27Default year 2026/27 (6 April to 5 April). 2025/26 and 2024/25 figures are kept for comparison where the calculator offers a year choice.
- Corporation Tax main rate, small profits rate and marginal relief2026/27GOV.UK: Corporation Tax rates and reliefs (opens in new tab)
Independent site, not affiliated with HMRC. Always check GOV.UK for the latest figures.
How this calculation works
- 01Up to £50,000, apply 19%.
- 02Above £250,000, apply 25%.
- 03In between, apply 25% then subtract marginal relief of 3/200 × (£250,000 − profit).
Real payroll can differ because tax and NI are worked out per pay period, and your tax code may include adjustments HMRC hasn't told you about. See our methodology.
Associated companies
The £50,000 and £250,000 limits are divided by the number of associated companies and reduced for short accounting periods. This calculator assumes a single company and a 12-month period.
Understanding your corporation tax calculator result
The result applies the small-profits rate, main rate or marginal relief according to the entered profit and assumptions. Corporation Tax is a company liability and does not show the personal tax due when money is withdrawn.
Planning profit extraction
Scenario: Enter forecast taxable company profit for a full accounting period. Note the post-tax profit, then model any intended distribution separately.
How to use the result: The amount after Corporation Tax is the starting point for retained profit or dividends. Salary, pension contributions and associated companies can change the company result.
Details to check before relying on the estimate
- Use taxable profit after allowable company expenses, not turnover.
- Associated companies can reduce the profit limits.
- Short accounting periods and loss relief need separate treatment.
Putting the estimate into perspective
Separate company funds from personal spending when using the post-tax figure. Company tax is only one stage in assessing what an owner might receive from profit extraction.
Frequently asked questions
What is the Corporation Tax rate for small companies?
19% on profits up to £50,000.
Check it on GOV.UK: Corporation Tax rates and reliefs (opens GOV.UK in a new tab)
What profit does Corporation Tax apply to?
It applies to taxable profit, which is accounting profit adjusted for items such as depreciation and capital allowances. Start with an accountant's adjusted figure if you have one.
Check it on GOV.UK: Corporation Tax rates and reliefs (opens GOV.UK in a new tab)
When is Corporation Tax due?
It is normally due nine months and one day after the end of the company's accounting period. The return deadline is different and is usually later.
Check it on GOV.UK: Corporation Tax rates and reliefs (opens GOV.UK in a new tab)
Related calculators
- Contractor Tax Calculator — See company tax within a full contractor take-home comparison.
- Dividend Tax Calculator — Estimate personal tax when post-tax profit is distributed.
Related guides
- Corporation Tax Explained — How UK limited companies pay Corporation Tax: the 19% small profits rate, 25% main rate, marginal relief between £50,000 and £250,000, and how VAT fits alongside it.
- VAT Explained: Rates, Registration and the Flat Rate Scheme — A plain-English guide to UK VAT: the three rates, when you must register, how to add and remove VAT, and whether the Flat Rate Scheme suits you.
- Dividend Tax Explained — How dividends are taxed in 2026/27 after the rates rose to 10.
- IR35 Explained — What IR35 is, who decides your status, how inside-IR35 contracts are taxed and what it means for your take-home pay.