Corporation Tax calculator.
Estimate the Corporation Tax due on your limited company's taxable profit, including marginal relief between £50,000 and £250,000, at 2026/27 rates. This is an estimate for general guidance only, not personalised tax advice.
Enter your taxable profit
Enter your taxable profit, then click Calculate to see an estimate.
Rates used in this calculator (2026/27 tax year)
| Corporation Tax band | Rate |
|---|---|
| Profit up to £50,000 (small profits rate) | 19% |
| Profit between £50,000 and £250,000 | Marginal relief (effective rate rises gradually) |
| Profit over £250,000 (main rate) | 25% |
Source: gov.uk rates pages, checked July 2026. Estimates for general guidance only.
Common questions
How much is Corporation Tax in 2026/27?
19% on profits up to £50,000 (small profits rate) and 25% on profits over £250,000 (main rate). Between those figures, marginal relief means the effective rate rises gradually from 19% towards 25%.
What is marginal relief?
A mechanism that smooths the jump between the 19% and 25% rates for companies with profits between £50,000 and £250,000, so your effective rate increases gradually rather than in one step.
Do associated companies affect my Corporation Tax?
Yes. If you have associated companies, the £50,000 and £250,000 thresholds are divided between them, which can push more profit into the higher rate. This calculator assumes a single company.
When do I pay Corporation Tax?
Usually nine months and one day after the end of your accounting period, with the Company Tax Return due twelve months after. See our key tax dates page for the full calendar.
