Free tool · Limited companies

Corporation Tax calculator with marginal relief

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.

  • Marginal relief included
  • Associated companies
  • Short accounting periods
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  • Updated for 2026/27
  • Instant, private estimate
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Estimate your Corporation Tax

Enter taxable profits. Nothing is stored or sent.

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Who it’s for

Who this calculator is for

UK limited companies.

🏢

Small companies

Profits under £50,000.

📊

Growing companies

Profits in the marginal band.

🧾

Contractors

Personal service companies.

🏗️

Groups

Associated companies.

Packages & prices

Want us to file it for you?

Use the calculator for free, then let a Chartered Certified Accountant prepare and file your return. VAT included.

Starter
Straightforward returns and simple sole traders.
£150
per year · incl. VAT
  • Self Assessment tax return
  • Tax calculation explained
  • Online filing with HMRC
  • Deadline reminders
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Most popular
Growth
Self-employed, landlords, directors or several income sources.
£250
per year · incl. VAT
  • Everything in Starter
  • Self-employment or rental schedules
  • Expense and allowance review
  • Payments on account planning
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Complete
Bookkeeping, MTD, several properties, crypto or foreign income.
Quote
fixed fee
  • Everything in Growth
  • Capital gains and crypto
  • Foreign income and relief
  • Making Tax Digital support
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All prices include VAT.

What’s included

What the calculator works out

Rates for financial years 2025 and 2026.

  • 19% small profits rate
  • 25% main rate
  • Marginal relief at 3/200
  • Limits divided for associated companies
  • Limits reduced for short periods
  • Your effective rate
How it works

A seamless, fully online process

Enter your profits

Taxable profits for the period.

Add associated companies

Companies under common control.

Set the period length

Months in the period.

See your Corporation Tax

With marginal relief.

Rates used

Corporation Tax rates

ProfitsRate
Up to £50,00019%
£50,001 to £250,00025% less marginal relief
Over £250,00025%

How is Corporation Tax calculated?

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 worked example

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%.

Deadlines

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

Limited company director calculating Corporation Tax
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FAQs

Frequently asked questions

What is the Corporation Tax rate?
19% on profits up to £50,000, 25% above £250,000, with marginal relief in between.
What is marginal relief?
A reduction for profits between £50,000 and £250,000, calculated at 3/200.
How do associated companies affect it?
The limits are divided by the number of associated companies plus one.
When is Corporation Tax due?
9 months and 1 day after your accounting year end.
Is this calculator exact?
It is an estimate based on taxable profits. Adjustments and capital allowances apply first.
Can you file my CT600?
Yes, as part of our limited company accountancy.

Get a limited company quote

Share a few details and a qualified accountant will respond with a fixed-fee proposal, usually within one working day. All prices include VAT.

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