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Corporation Tax Calculator

Work out your UK Corporation Tax for 2026/27, including Marginal Relief in the £50,000-£250,000 band where the effective rate reaches about 26.5%.

Read the Corporation Tax guide

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Profit after allowable expenses, salary and pension contributions.

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Corporation Tax due

£12,150

Effective rate 20.3% on profit. In the Marginal Relief band (effective 26.5% on the next pound).

How it is worked out

Main rate charge (25%)£15,000
Less Marginal Relief -£2,850
Corporation Tax£12,150

In the £50,000-£250,000 band, each extra pound of profit is taxed at an effective 26.5% (higher than the 25% main rate) until Marginal Relief tapers away at £250,000.

The 2026/27 rates

  • 19% small profits rate on profits up to £50,000.
  • ~26.5% effective marginal rate between £50,000 and £250,000 (25% main rate less Marginal Relief).
  • 25% main rate on profits of £250,000 or more.
  • Pay 9 months and 1 day after your accounting period ends; file the Company Tax Return within 12 months.

Frequently asked questions

What is the UK Corporation Tax rate for 2026/27?
Profits up to £50,000 are taxed at the 19% small-profits rate. Profits of £250,000 or more are taxed at the 25% main rate. Between the two, Marginal Relief applies, which produces an effective marginal rate of about 26.5% on the profit in that band.
Why is the marginal rate 26.5% when the main rate is 25%?
Marginal Relief tapers the benefit of the lower small-profits rate away between £50,000 and £250,000. The maths means every extra pound of profit in that band effectively costs 26.5% in Corporation Tax, slightly more than the 25% headline rate, until the relief disappears at £250,000.
When do I pay and file Corporation Tax?
You must pay Corporation Tax 9 months and 1 day after the end of your accounting period, and file your Company Tax Return (CT600) within 12 months of the period end. Note the payment deadline comes before the filing deadline.
Do associated companies change my Corporation Tax?
Yes. The £50,000 and £250,000 thresholds are divided by the number of associated companies, so groups reach the higher rates on lower profits. This calculator assumes a single standalone company. Check with an accountant if you control more than one company.

Related reading

Corporation Tax UK guide

The rates, the marginal band, and the filing deadlines.

Salary vs Dividends Calculator

Split what is left after Corporation Tax tax-efficiently.

Salary vs Dividends guide

How a director takes money out of the company.

How to set up a limited company

Registering, and when incorporating is worth it.

Important: Not Financial Advice

This calculator is provided for educational and illustrative purposes only. Freedom Isn't Free is not authorised or regulated by the Financial Conduct Authority (FCA) and does not provide financial advice, investment recommendations, or tax guidance.

The projections shown are hypothetical, assume a constant rate of return, and do not account for inflation, taxes, or fees. Actual investment returns vary and you may get back less than you invest. Past performance is not a reliable indicator of future results.

Before making any financial decisions, please consult with an independent financial adviser regulated by the FCA. For help finding an adviser, visit MoneyHelper or Unbiased.

Where links to financial products appear on this page, some may be affiliate links. See our full disclaimer for details.

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