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2026/27 TAX YEAR

UK Corporation Tax Calculator

Estimate Corporation Tax for limited companies

Calculate the 2026/27 small profits rate, main rate and Marginal Relief from taxable profit.

Company profit after allowable business expenses — not turnover.

£

Try a profit:

How many other companies are associated with this one? Enter 0 if this is your only company. Limits are divided by this number plus one.

Corporation Tax

£16,125.00

Profit after tax

£58,875.00

Your estimated Corporation Tax

Corporation Tax
£16,125.00
Profit after tax£58,875.00
Effective rate21.50%
Taxable profit
£75,000.00
Corporation Tax
£16,125.00
Profit after tax
£58,875.00
Effective tax rate
21.50%

Estimate for a 12-month UK accounting period using financial year 2026 rates. Taxable profit should already allow for business expenses. Associated-company limits and HMRC rules can change the final bill.

Calculation breakdown

Rate band

Band appliedMain rate with Marginal Relief
Companies counting for limits1
Lower profit limit£50,000.00
Upper profit limit£250,000.00

Corporation Tax

Tax at 25% main rate£18,750.00
Marginal Relief (3/200)£2,625.00
Corporation Tax due£16,125.00
Profit after tax£58,875.00

Corporation Tax rates

19%

Small profits rate

25%

Main rate

£50,000

Lower limit (alone)

£250,000

Upper limit (alone)

3/200

Marginal Relief fraction

1.5%

Fraction as percent

About the UK Corporation Tax Calculator

Use this UK Corporation Tax calculator to estimate how much tax a limited company may pay on taxable profits for the 2026/27 financial year (from 1 April 2026).

Enter annual taxable profit after allowable expenses. The calculator applies the 19% small profits rate, the 25% main rate, and Marginal Relief between the £50,000 and £250,000 limits (adjusted for associated companies).

Results show Corporation Tax due, profit after tax, effective rate and a Marginal Relief breakdown when that band applies.

For official rates and Marginal Relief rules, see GOV.UK Corporation Tax rates and Marginal Relief for Corporation Tax.

This tool is designed for small UK limited company owners who want a clear estimate before speaking to an accountant. It assumes a 12-month accounting period and does not model ring-fence oil profits, chargeable gains detail or exempt distributions.

Frequently Asked Questions