Corporation tax calculator
Corporation tax at 19% to 25%, with marginal relief and your key dates.
Your details
Companies under the same control. The profit limits are shared between them.
| Taxable profit | £100,000.00 |
| Rate band | Main rate less marginal relief |
| Your lower / upper limits | £50,000 / £250,000 |
| Profit after tax | £77,250.00 |
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Our accountants can run your payroll, file your tax return and make sure you never pay more than you should.
The rules
Profits up to £50,000 pay 19%; profits over £250,000 pay 25%. In between, the 25% rate is reduced by marginal relief — which means profit in that band is effectively taxed at about 26.5%. Both limits are divided by the number of associated companies plus one, and cut proportionately for periods shorter than 12 months. Companies with very large profits pay in instalments.
Estimates only, based on 2026/27 rates for typical situations. They are not financial advice — speak to us about your own circumstances. Rates last checked: October 2026 (GOV.UK).