UK corporation tax calculator (HMRC)
Calculate UK Corporation Tax across 19% small profits rate, 25% main rate, and HMRC marginal relief between £50k and £250k. Free.
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19% small profits / 25% main rate
Relief applied against 25% main rate
Available for dividends or reinvestment
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About this tool
Calculate your UK limited company Corporation Tax liability with small profits rate and marginal relief.
How to use it
- 1 Enter your company's annual taxable trading profit in pounds sterling (£).
- 2 Enter the number of associated companies under common corporate control.
- 3 Review your corporation tax due, statutory marginal relief deduction, effective tax rate, and retained post-tax company earnings.
Questions
What is the UK small profits rate for corporation tax?
The small profits rate is 19% for taxable trading profits up to £50,000.
What are the current UK Corporation Tax rates?
Companies with taxable profits up to £50,000 pay the 19% Small Profits Rate. Companies with profits over £250,000 pay the 25% Main Rate. Profits between £50k and £250k pay 25% minus Marginal Relief.
How is Marginal Relief calculated for UK Corporation Tax?
Marginal Relief is calculated as: (Upper Limit - Taxable Profit) × (3 / 200). The fraction is 3/200 (0.015), effectively tapering the tax rate smoothly between 19% and 25%.
Is my data uploaded?
No. This tool runs in your browser, so your text and files never reach our server.
Is this tool free?
Yes. It’s free to use with no sign-up and no limits for normal use.
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