BI CFO / United Kingdom / UK corporation tax calculator
UK corporation tax calculator
19% small profits rate, 25% main rate and marginal relief, for any period up to 12 months.
Enter your figures to see the result.
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Ask an accountantWorked example: £120,000 taxable profit
A company with no associated companies makes £120,000 of taxable profit in a 12-month period.
| Tax at 25% | £30,000 |
| Marginal relief: (£250,000 − £120,000) × 3/200 | −£1,950 |
| Corporation tax | £28,050 |
| Effective rate | 23.4% |
Common questions
What is the UK corporation tax rate?
25% main rate on profits over £250,000 and 19% small profits rate up to £50,000. Between the two, marginal relief gives an effective rate on the extra profit of 26.5%.
What are associated companies?
Companies under common control. The £50,000 and £250,000 limits are divided by the number of associated companies plus one, and cut pro rata for periods shorter than 12 months.
When is corporation tax due?
Nine months and one day after the end of the accounting period for most companies. The CT600 return is due 12 months after the period end.
Read the guide
For education only. Excludes ring-fence profits, group relief, losses and the quarterly instalment rules. Not tax advice.