Corporation tax calculator: how much does your company owe?
Enter your annual company profit — the calculator applies the 19% small profits rate, 25% main rate, or marginal relief where applicable, for 2026/27.
§ How it works
How this calculation works
UK Corporation Tax for the 2026/27 tax year applies in three regimes depending on company profit. The calculator above runs your profit through the correct one and shows the working.
Profit ≤ £50,000: Small profits rate at 19% flat. A company with £40,000 profit pays £7,600 corporation tax. Simple.
Profit between £50,001 and £250,000: Main rate (25%) applies, but marginal relief reduces the bill. The formula is tax = 25% × profit − ((£250,000 − profit) × 3/200). The effect: the effective rate rises smoothly from 19% (at £50K) to 25% (at £250K). On profits in the marginal band, the marginal rate of additional tax is 26.5% — counterintuitively higher than the main rate, because every extra pound also reduces the marginal relief you can claim.
Profit > £250,000: Main rate at 25% flat on the full profit. No marginal relief.
Two important wrinkles. First, the £50,000 and £250,000 thresholds are divided by the number of associated companies you control — so structures with multiple Ltds can\'t multiply the small-profits relief. Second, the rates apply to taxable profit (after deductible expenses like salary, employer NI, pension contributions, and capital allowances), not gross revenue.
The corporation tax rates have been unchanged since April 2023 and the Autumn 2025 Budget did not change them — so unless HMRC publishes corrections, these figures apply through 2026/27.
§ Frequently asked