-
CALL US 0203 883 4777
UK Corporation Tax Calculator (2026/27)
Calculate company tax liability with exact HMRC Marginal Relief and associated company limits.
Corporation Tax Calculation Summary
2026/27 Corporation Tax Reference Rates
| Profit Band (1 Company) | Tax Rate | Calculation Method |
|---|---|---|
| Up to £50,000 | 19% | Small Profits Rate |
| £50,001 to £249,999 | 19.0% to 24.99% | Main rate 25% less Marginal Relief (3/200 fraction) |
| £250,000 and above | 25% | Main Rate |
Frequently Asked Questions
What are the UK Corporation Tax rates for FY2026?
The Small Profits Rate is 19% for taxable profits up to £50,000. The Main Rate is 25% for taxable profits of £250,000 and above. Profits between £50,000 and £250,000 qualify for Marginal Relief, resulting in an effective tax rate between 19% and 25%.
How does Marginal Relief work in 2026/27?
Marginal Relief gradually increases your Corporation Tax rate from 19% to 25% as profits rise from £50,000 to £250,000. It is calculated using HMRC's standard fraction of 3/200: CT = Profit × 25% − ( Upper Limit − Profit ) × 3/200.
How do associated companies affect Corporation Tax thresholds?
If your business has associated companies under common control, the £50,000 Small Profits Limit and £250,000 Upper Limit are divided equally by the total number of associated companies. For example, with 2 associated companies, the limits become £25,000 and £125,000.
When is UK Corporation Tax due for payment?
For small and medium companies, Corporation Tax is due 9 months and 1 day after the end of your accounting period. Large companies with profits over £1.5M pay in quarterly instalments.
Can company business expenses reduce Corporation Tax?
Yes, legitimate business expenses wholly and exclusively incurred for the purpose of trade reduce your taxable company profit before Corporation Tax is calculated.
Related Services & Calculators
Important information about these calculators
Purpose. These free calculators are provided by Apex Accountants & Tax Advisors LTD to give an indication of common UK tax and accounting figures. They are designed to help you understand the general position before taking professional advice.
Not advice. The results are indicative estimates only. Nothing produced by these tools constitutes tax, accountancy, auditing, financial or legal advice, and using them does not create a client relationship with Apex Accountants. No tool on this website should be used as a substitute for a formal review of your circumstances by a qualified adviser.
Assumptions and accuracy. Each calculator applies published HMRC rates and thresholds for the 2026/27 tax year (last verified September 2026) together with the simplifying assumptions listed on the tool itself. Your actual liability depends on factors a calculator cannot see — other income, pension contributions, residency, marriage allowance, associated companies, changes announced after the verification date and more. Where a result matters to you, check it against the current published rates on GOV.UK or ask us to check it with you.
Do not rely. Please do not make financial, tax or business decisions based solely on the output of these tools. If a figure on this page would affect a decision you are making, book a free consultation with one of our chartered accountants (ACCA/ICAEW) first.
Rates change. Tax rates, thresholds and reliefs change with Budgets and Finance Acts, sometimes retrospectively. We review the calculators regularly but they may briefly lag a change announced by HMRC.
Comparison and IR35 tools. The IR35, limited company vs sole trader, salary and dividend and similar comparison tools are illustrative only. In particular, no calculator can determine whether you are inside or outside IR35 — that status depends on your contracts and actual working practices and is ultimately a matter for HMRC and the courts. The figures shown for each scenario use the assumptions stated on the tool and are not a prediction of your own take-home pay.
Liability. To the fullest extent permitted by law, Apex Accountants & Tax Advisors LTD accepts no liability for any loss or damage arising from the use of, or reliance on, these calculators or their results. This does not affect your statutory rights. Use of these tools is subject to our website Terms & Conditions.
© Apex Accountants & Tax Advisors LTD. Figures checked by our ACCA/ICAEW chartered accountants. Last reviewed September 2026.