Estimate your company Corporation Tax at 19% or 25%, including marginal relief, associated companies and short accounting periods. Then let our limited company accountants prepare your accounts and CT600.
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UK limited companies.
Profits under £50,000.
Profits in the marginal band.
Personal service companies.
Associated companies.
Use the calculator for free, then let a Chartered Certified Accountant prepare and file your return. VAT included.
All prices include VAT.
Rates for financial years 2025 and 2026.
Taxable profits for the period.
Companies under common control.
Months in the period.
With marginal relief.
| Profits | Rate |
|---|---|
| Up to £50,000 | 19% |
| £50,001 to £250,000 | 25% less marginal relief |
| Over £250,000 | 25% |
In short: profits up to £50,000 pay 19%. Profits over £250,000 pay 25%. In between, you pay 25% less marginal relief, giving an effective rate of up to 26.5% on the slice between the limits.
A company with £100,000 profit pays 25%, which is £25,000, less marginal relief of £2,250. Corporation Tax is £22,750, an effective rate of 22.75%.
Tax is due 9 months and 1 day after the year end. The CT600 is due 12 months after. Our limited company accountants and annual accounts service handle both, and our dividend tax calculator shows the tax on taking the profits out. More on our tax calculators page.
Official guidance: Corporation Tax rates and reliefs

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