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Corporation Tax Calculator UK

Enter your values below to get the result first, then scroll for the full explanation and guidance.

Step 1 • Add values

Use the calculator

Enter your values below to generate an instant result. You can update the inputs at any time to compare different scenarios.

Example: GBP 90,000 taxable profits plus GBP 8,000 qualifying distributions gives approximately GBP 20,406 Corporation Tax, following HMRC's full-year example.

Results refresh instantly as values change.

Estimated corporation tax

£20,406.12Marginal relief applied

Estimated corporation tax: £20,406.12 (Marginal relief applied)

Profits fall between the small-profits and main-rate thresholds, so marginal relief reduces the 25% headline tax.

How this company tax estimate works

Profits fall between the small-profits and main-rate thresholds, so marginal relief reduces the 25% headline tax.

Result snapshot

A quick visual read of the values behind this result.

Taxable profits£90,000.00
Augmented profits£98,000.00
Lower threshold used£50,000.00
Upper threshold used£250,000.00
Marginal relief£2,093.88
Effective rate22.67%
Profit after tax£69,593.88

Recommended next checks

  • →Adjust the associated-company count because it reduces the small-profits and upper thresholds.
  • →Compare post-tax profit against alternative profit scenarios before finalising budgets.
Taxable profits
£90,000.00
Augmented profits
£98,000.00
Lower threshold used
£50,000.00
Upper threshold used
£250,000.00
Marginal relief
£2,093.88
Effective rate
22.67%
Profit after tax
£69,593.88

Restricted to a 12-month accounting period wholly within the financial year starting 1 April 2026, with no ring-fence profits or other special rules. Enter only qualifying distributions that HMRC includes in augmented profits.

Try different values to compare results.

Enter taxable total profits and any qualifying exempt distributions. The estimate uses augmented profits to select the Corporation Tax rate and calculate marginal relief for a full 12-month period. It is not a Corporation Tax return.

Fast to use

Built for comparison

Clear result output

Table of Contents

6

About Corporation Tax Calculator UK

Corporation Tax Calculator UK helps you work through the main numbers for this topic quickly with a simple input flow and an instant result.

Use the calculator result as a practical starting point, then review the explanation and assumptions on the page if you want more context.

How marginal relief is calculated

Augmented profits equal taxable total profits plus qualifying exempt distributions. For a full year, the GBP 50,000 and GBP 250,000 limits are divided by the number of associated companies plus this company. Between the limits, marginal relief is (3/200) x (upper limit - augmented profits) x (taxable profits / augmented profits).

HMRC's example of GBP 90,000 taxable profits and GBP 8,000 qualifying distributions gives GBP 22,500 at the 25% main rate less approximately GBP 2,094 marginal relief. Short accounting periods, periods crossing financial years, ring-fence profits and special company rules need separate calculation.

Formula explained

Calculation flow

This calculator is structured for fast UK-focused estimates with clear inputs, repeatable logic, and instant results.

Formula

Input values -> calculation engine -> instant result

How the result is built

1Enter the values requested in the form.
2The calculator applies the configured formula logic.
3The result updates instantly with a breakdown.
4Use the output to compare scenarios quickly.

Example

Example: GBP 90,000 taxable profits plus GBP 8,000 qualifying distributions gives approximately GBP 20,406 Corporation Tax, following HMRC's full-year example.

Assumptions

  • One 12-month accounting period wholly within the financial year beginning 1 April 2026, with unchanged associated-company count.
  • Non-ring-fence company eligible for small-profits rate and marginal relief; close investment-holding companies and special regimes are excluded.
  • Taxable total profits and qualifying exempt distributions are already determined under HMRC rules. Do not use this estimate for short or straddling periods.

Source basis

  • UK-focused calculator flow
  • Structured input validation
  • Instant result breakdowns

FAQ

Common questions

No. The limits here assume a full 12-month accounting period wholly within one financial year. HMRC reduces thresholds for shorter periods.

Trust and notes

Assumptions and important notes

This calculator is designed to give a fast estimate using the method shown on the page. Results are most useful when your inputs are accurate and the tool matches your situation.

Use the result as guidance rather than a final diagnosis or professional decision. If the result could affect health, legal, financial, or compliance decisions, verify it with a qualified source where appropriate.

  • One 12-month accounting period wholly within the financial year beginning 1 April 2026, with unchanged associated-company count.
  • Non-ring-fence company eligible for small-profits rate and marginal relief; close investment-holding companies and special regimes are excluded.
  • Taxable total profits and qualifying exempt distributions are already determined under HMRC rules. Do not use this estimate for short or straddling periods.

Method

UK calculator guidance

Last reviewed

April 17, 2026