Calculate UK corporation tax for the 2025/26 tax year. Handles the 19% small profits rate (under £50,000), the 25% main rate (over £250,000), and the marginal relief band in between.
Inputs
Annual taxable profit before corporation tax.
Results
Corporation Tax
$36,000
How to use
Enter your company’s taxable profit for the year.
The calculator applies the correct rate band automatically.
Review the tax liability, effective rate, and profit after tax.
Note: this assumes a single company with no associated companies.
Guidance
UK corporation tax has three bands for 2025/26. Profits up to £50,000 are taxed at 19%. Profits above £250,000 are taxed at 25%. Profits between these thresholds benefit from marginal relief, which smoothly transitions the effective rate from 19% to 25%. The marginal rate in this band is actually 26.5%, meaning each additional pound of profit between £50k and £250k is taxed at 26.5%. If your company has associated companies, the thresholds are divided by the number of associated companies.
Related
Find out exactly how many units you need to sell (or how much revenue you need) ...
Work out the fully loaded cost of employing staff in the UK for the 2025/26 tax ...
Evaluate any investment by calculating ROI percentage, payback period in months,...
Stop running one-off calculations. Build live financial models that update automatically and share results with your team in real time.
FAQ