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Corporation tax calculator.
Estimate corporation tax due on UK company profits at current HMRC marginal and main rates.
Corporation tax
£36,000
Marginal relief — 24.00% effective rate
- Taxable profit
- £150,000
- After-tax profit
- £114,000
- Marginal relief
- £1,500
Planning tool only — not tax, legal or accounting advice. Rates and thresholds change, so check the current HMRC or GOV.UK guidance, and take professional advice before acting on a figure.
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Corporation tax calculator
Questions people ask
Why is my rate between 19% and 25%?
Profits up to £50,000 pay the small profits rate of 19% and profits above £250,000 pay the main rate of 25%. Between those limits marginal relief applies, producing an effective rate that climbs gradually rather than jumping. That is why the figure shown is often an awkward number rather than a round one.
Do associated companies change the limits?
Yes, and it is the most common reason a calculation comes out wrong. The £50,000 and £250,000 limits are divided by the number of associated companies, so a group of three shares them three ways. If you have any associated company, take advice before relying on a figure from any calculator.
Does this account for allowances and reliefs?
No. It works from a taxable profit you supply. Capital allowances, R&D relief, losses carried forward and the timing of expenditure can all move taxable profit substantially before the rate is applied. Your accountant determines that figure; this shows what the rate does to it.