§ Calculator · Corporation tax
Enter your annual company profit — the calculator applies the 19% small profits rate, 25% main rate, or marginal relief where applicable, for 2026/27.
§ Corporation tax breakdown
Tax year 2026 / 27
Corporation tax due
£22,750
Rate band
Marginal relief band
Effective rate
22.75%
Marginal relief
£2,250
§ Calculation steps
| Step | Amount |
|---|---|
| Annual profit | £100,000 |
| Tax at main rate (25.0%) | −£25,000 |
| Less: Marginal relief | +£2,250 |
| Net corporation tax | −£22,750 |
| Profit after corporation tax | +£77,250 |
Small profits rate (19%) applies on profits up to £50,000. Main rate (25%) applies above £250,000. Profits between those limits attract marginal relief.