UK Corporation Tax Calculator
Profits up to £50k: 19% small. Above £250k: 25% main. Between: marginal relief at 26.5% effective.
Updated May 2026, using HMRC 2026/27 rates and current ONS / gov.uk figures.
UK Corporation Tax structure since 2023:
| Profit | Rate |
|---|---|
| £0-50k | 19% |
| £50k-£250k | 26.5% effective (marginal relief) |
| £250k+ | 25% main |
Worked examples
£40k profit: £7,600 CT (19%).
£100k profit: ~£22,750 CT (marginal zone, 22.75% effective).
£300k profit: £75,000 CT (25% main).
Sources:
HMRC Corporation Tax
· retrieved 2026-05-12.
Frequently asked questions
How does marginal relief work?
Reduces the 25% main rate by 3/200 of (250,000 - profit). Effectively makes the 50k-250k slice taxed at 26.5%, not 25%.
Are dividends taxed in the company?
No — dividend payments aren't a deductible expense. Profits are taxed as CT; the dividend is then taxed personally on the recipient.
What about associated companies?
Multiple companies under common control share the £50k and £250k thresholds, divided across them.