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UK Corporation Tax calculator with Marginal Relief
UK Corporation Tax is 19% on profits up to £50,000 and 25% on profits above £250,000, with Marginal Relief between the two. On £100,000.00 of profits you pay £22,750.00 Corporation Tax (22.75% effective rate). Enter your own profits, period length and associated companies below.
- Free, no sign-up for the result
- Sources on GOV.UK
Rates last checked 13 October 2026 against GOV.UK
Use profits after allowable expenses and reliefs. A 12-month period is 365 days. Exempt distributions from non-group companies are not included yet.
- Corporation Tax
- £22,750.00
- Marginal Relief
- £2,250.00
- Effective rate
- 22.75%
| Item | Amount |
|---|---|
| Your band | Marginal Relief applies |
| Lower limit (19% up to) | £50,000.00 |
| Upper limit (25% from) | £250,000.00 |
| Tax at the 25% main rate | £25,000.00 |
| Less Marginal Relief | £2,250.00 |
| Corporation Tax | £22,750.00 |
Rates for the 2026/27 tax year from GOV.UK. Check HMRC guidance for your circumstances.
How the calculation works
- Two thresholds. At £50,000 or less you pay the 19% small profits rate. Above £250,000 you pay the 25% main rate on all profits. Between the two you pay 25% less Marginal Relief.
- Marginal Relief = 3/200 × (upper limit − augmented profits) × (taxable profits ÷ augmented profits). For £100,000 that is 3/200 × £150,000 = £2,250.00, so tax is £25,000 − £2,250.00 = £22,750.00.
- Associated companies: both limits are divided by one plus the number of associated companies. With one, they are £25,000 and £125,000.
- Short accounting periods: both limits are reduced in proportion to the days in the period (days ÷ 365).
- Not included: exempt distributions from non-group companies, which count towards augmented profits and can reduce Marginal Relief, and accounting periods that straddle two financial years. Here, augmented profits equal your taxable profits.
This is an estimate for general information, not tax advice. Paying yourself from the company? Compare it with the income tax calculator or the take-home pay calculator.
Rates for the financial year starting 1 April 2026
Last checked 13 October 2026.