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Corporation Tax · 2025-26

UK Corporation Tax Calculator 2025-26

Three rates, one calculator. We apply the 19% small profits rate, the 25% main rate, and the marginal relief between £50k and £250k — including the deceptive 26.5% effective rate inside the band.

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Common questions

What are the UK corporation tax rates for 2025-26?
Three rates: 19% small profits rate up to £50,000 of profit, marginal-relief band between £50,000 and £250,000, and 25% main rate above £250,000. Marginal relief works as 25% with a deduction of 3/200 × (£250k − profit).
Are the £50k and £250k limits per company or per group?
Per single company by default, but if you have associated companies the limits are divided between them. Two associated companies share £25k / £125k each. The calc here assumes a single, unassociated company — which covers most one-director Ltds.
What's the effective rate inside the marginal band?
Each extra £1 of profit between £50,001 and £250,000 is effectively taxed at 26.5% — not 25%. That's because of how the 3/200 deduction unwinds. The calc shows you the effective rate so you don't get caught out.
When is corporation tax due?
9 months and 1 day after your accounting period ends. So a March year-end means tax due 1 January. The CT600 return itself has 12 months from year-end, but the cash is due earlier.
Does this account for losses brought forward?
Not yet — this calc takes 'taxable profit' as input. If you have brought-forward losses to set against this year, subtract them from your profit first and then enter the net figure here.