Corporation tax calculator
Estimate your company's corporation tax bill, including marginal relief if your profit falls between £50,000 and £250,000.
Your corporation tax estimate
Change the profit figure, the results update instantly.
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How it works
Profit up to £50,000 is taxed at the small profits rate of 19%. Profit above £250,000 is taxed at the main rate of 25%. In between, the main rate applies but marginal relief reduces the bill on a sliding scale, so the effective rate rises smoothly from 19% to 25% across the band rather than jumping straight to 25% at £50,001. These thresholds are shared between all companies under common control, so if you own multiple companies your own limits may be lower. Getting the profit figure right in the first place depends on accurate limited company accounts, which is where most of the reliefs mentioned below get identified.
Frequently asked questions
Why is my effective rate not exactly 19% or 25%?
Marginal relief smooths the increase between the small profits rate and the main rate for profits between £50,000 and £250,000, so most companies in that range pay an effective rate somewhere between 19% and 25%.
Do the £50,000 and £250,000 thresholds apply per company?
They're shared between associated companies under common control, so if you own more than one company, each one's thresholds are divided by the number of associated companies.
When is Corporation Tax due?
Nine months and one day after your company's year-end, for most small companies. See our tax deadline dashboard for a live countdown.
Does this include any reliefs like R&D?
No, this is a straightforward profit-based estimate. Research and development relief, capital allowances and other reliefs can reduce your taxable profit and are not modelled here, our annual accounts service reviews these for every client.
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These results are a simplified illustration based on 2026/27 rates, not advice. Your real position depends on your full circumstances. For a personalised answer, book a free consultation.
Numbers looking complicated?
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