Corporation Tax Calculator UK 2026/27

Corporation Tax calculator

Enter your company's net profit before tax to see the UK Corporation Tax due at current rates.

Your details

Net profit before tax (£)For a 12-month accounting period

Your entitlement

Corporation Tax to pay

£22,750.00

Net profit before tax	£100,000.00
Corporation Tax at 25%	-£25,000.00
Marginal relief(£250,000 − profit) × 3/200	£2,250.00
Corporation Tax dueEffective rate 22.75%	£22,750.00
Profit after tax	£77,250.00

• Rates for the financial year from 1 April 2026: 19% up to £50,000, 25% over £250,000, marginal relief in between.
• Assumes a 12-month accounting period, no associated companies and taxable profit equals net profit.
• Usually due 9 months and 1 day after your year end.

What is Corporation Tax?

Corporation Tax is the tax UK limited companies pay on their taxable profits. Companies with profits up to £50,000 pay the 19% small profits rate, and those with profits over £250,000 pay the 25% main rate. Profits in between pay the main rate reduced by marginal relief.

How this Corporation Tax calculator works

Enter your net profit before tax and we'll apply the right rate. For profits between £50,000 and £250,000, marginal relief is worked out as (£250,000 minus profit) times 3/200, giving an effective rate between 19% and 25%. Corporation Tax is usually due nine months and one day after the end of your accounting period.