UK Corporation Tax Calculator (19% - 25% Margins)
Calculate UK company corporation tax and marginal relief reductions.
UK Corporation Tax Calculator
Calculate company profit tax liabilities, including the 19% small profits rate, 25% main rate, and marginal relief.
Business Profits
Marginal Relief Rule Notice
Taxable profits below £50,000 qualify for the 19.0% small profits rate. Profits exceeding £250,000 are subject to the 25.0% main rate. Profits between these thresholds are taxed at an effective marginal rate of 26.5%.
What is the UK Corporation Tax Calculator (19% - 25% Margins)?
Calculate UK Corporation Tax. Estimates tax liabilities on limited company profits, factoring in progressive rates and marginal relief.
How Does the UK Corporation Tax Calculator (19% - 25% Margins) Work?
1. Input annual business profit. 2. View corporation tax owed, net profit, and effective rate.
Formula & Calculation Method
Profits up to £50,000: 19% (small profits rate). Profits over £250,000: 25% (main rate). Profits £50k-£250k: Marginal relief applies (effective 26.5% rate on profits in this band).
Example Calculation
Company profit £85,000. Tax = 19% on £50k (£9,500) + 26.5% on £35k (£9,275) = £18,775. Effective rate = 22.09%.
Frequently Asked Questions
Profits up to £50,000: 19% (small profits rate). Profits over £250,000: 25% (main rate). Profits £50k-£250k: Marginal relief applies (effective 26.5% rate on profits in this band).
Disclaimer: This tool is provided for informational and calculation purposes. Output values are estimates based on standard user inputs.