Free Tool

Corporation Tax Calculator

Calculate your company’s corporation tax liability for the 2025/26 tax year, including marginal relief for profits between £50,000 and £250,000.

Company Profits

Based on 2025/26 corporation tax rates. This calculator assumes a single company with no associated companies. Thresholds are divided by the number of associated companies plus one. For personalised advice, please book a free consultation.

Tax Breakdown

Profit After Tax

£77,250

£6,438/month

Annual Profit£100,000
Tax BandMarginal Relief Band
Corporation Tax-£22,750
Effective Tax Rate22.8%
Profit After Tax£77,250

Profit Breakdown

Profit After Tax Corporation Tax

2025/26 Corporation Tax Rates

BandAnnual ProfitsRate
Small Profits RateUp to £50,00019%
Marginal Relief£50,001 — £250,000Between 19% and 25%
Main RateOver £250,00025%

Marginal relief gradually increases the effective rate from 19% to 25% for profits between £50,000 and £250,000. The formula reduces the main rate charge by (upper limit - profits) x 3/200.

Need help with your corporation tax?

Our chartered accountants can help you minimise your corporation tax liability through legitimate tax planning, R&D claims, capital allowances, and more. Book a free consultation to discuss your company’s situation.

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