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Corporation tax calculator

Work out your limited company's corporation tax for 2026/27, including marginal relief on profits between £50,000 and £250,000.

2026/27 · 19% / 25% · marginal relief 3/200

Taxable profit for the year

Profit after allowable expenses and reliefs.

Number of associated companies

Other companies under common control share the thresholds.

How corporation tax works (2026/27)

Profits up to £50,000: taxed at the small profits rate of 19%.
Profits over £250,000: taxed at the main rate of 25%.
In between, marginal relief tapers the rate up from 19% to 25% using the 3/200 fraction — so each extra £1 of profit in the band is effectively taxed at 26.5%.
Associated companies and accounting periods shorter than 12 months reduce the £50k and £250k thresholds proportionally.
Corporation tax is due 9 months and 1 day after your accounting period ends.

Estimate assuming augmented profits equal taxable profits (true for most owner-managed companies with no subsidiary dividends). Not tax advice — your accountant or CT600 software gives the exact figure. Payslp Business Hub.