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UK Calculators

Corporation Tax Calculator

Estimate Corporation Tax and marginal relief for a UK company using financial-year 2026 rates.

Last reviewed · Rate set: corporation-tax-2026

Corporation Tax Calculator

Estimated Corporation Tax

£22,750.00

Marginal relief£2,250.00
Profit after Corporation Tax£77,250.00
Effective rate22.75%
Adjusted lower limit£50,000.00
Adjusted upper limit£250,000.00

Reading the result

Use a period within 1 April 2026 to 31 March 2027, with 365 days for a full year. Exempt distributions means distributions included in augmented profits, not every dividend received.

How it works

The small-profits and main-rate limits are scaled for days and divided by the company plus its associated companies. Between the limits we apply marginal relief to augmented profits.

Worked examples

Worked example

Taxable total profits (£): 100000; Distributions included in augmented profits (£): 0; Other associated companies: 0; Accounting period days: 365

  1. The small-profits and main-rate limits are scaled for days and divided by the company plus its associated companies. Between the limits we apply marginal relief to augmented profits.
  2. Marginal relief: £2,250.00
  3. Profit after Corporation Tax: £77,250.00
  4. Effective rate: 22.75%
  5. Adjusted lower limit: £50,000.00
  6. Adjusted upper limit: £250,000.00

Estimated Corporation Tax: £22,750.00

Assumptions

The result depends on the following. If any of them do not match your situation, treat the figure as indicative only.

  • Use a period within 1 April 2026 to 31 March 2027, with 365 days for a full year. Exempt distributions means distributions included in augmented profits, not every dividend received.

What this calculator does not do

  • Excludes ring-fence profits, close investment-holding companies, special regimes, relief claims and periods spanning financial years. Taxable profit must already reflect allowable adjustments.
  • Rates are reviewed published figures, not a live feed. This estimate is not tax or financial advice.

Methodology

The small-profits and main-rate limits are scaled for days and divided by the company plus its associated companies. Between the limits we apply marginal relief to augmented profits.

Inputs are processed locally. Displayed amounts are rounded; the calculation retains precision.

Sources

Frequently asked questions

Do associated companies affect the rate?

They divide both profit limits. Enter other associated companies, excluding the company being calculated.

Why enter exempt distributions?

Qualifying distributions included in augmented profits can reduce marginal relief even when they are not themselves taxable profits.

Please note: Results are estimates for general information only and are not financial, tax or legal advice. Figures depend on the assumptions listed on each page and on your personal circumstances.

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