🇬🇧 United KingdomTax year 2026/27 · 6 Apr 2026–5 Apr 2027UK limited companies

UK Corporation Tax Calculator 2026

Calculate Corporation Tax for financial year 2026: 19% on profits up to £50,000, 25% from £250,000 and marginal relief in between — adjusted for associated companies and short accounting periods.

Corporation Tax due

£22,750.00 Marginal relief band

25% × £100,000 − marginal relief £2,250.00 = £22,750.00

Lower limit£50,000

Upper limit£250,000

Marginal relief£2,250.00

Profit after tax£77,250

Breakdown

Item	Amount
Taxable total profits	£100,000.00
Main rate25% on £100,000.00	−£25,000.00
Marginal relief (3/200 × (U − A) × N/A)	£2,250.00
Corporation Tax due	−£22,750.00
Profit after Corporation Tax	£77,250.00

Effective rate22.8%

Corporation Tax ÷ taxable profits.

Marginal rate26.5%

Between the limits each extra £1 of profit is taxed at 26.5%.

Assumptions

Accounting period falls within financial years 2025 and 2026, which have the same rates and limits.
Lower limit £50,000 and upper limit £250,000 after adjusting for a 365-day period and 0 associated companies.
Ring-fence (oil and gas) profits and close investment-holding companies are not covered — they pay the main rate.

How this was calculated

Corporation Tax rates financial year 2026
Augmented profits (12-month period, no associates)	Rate
£50,000 or less	19% small profits rate
£50,001 to £249,999	25% less marginal relief
£250,000 or more	25% main rate

marginal relief = 3/200 × (U − A) × N ÷ A
U = upper limit (£250,000), A = augmented profits, N = taxable total profits
Limits ÷ (1 + associated companies) and × (days in period ÷ 365)

Worked example

£100,000 profit, no associated companies: 25% × £100,000 = £25,000; marginal relief = 3/200 × (£250,000 − £100,000) = £2,250. Corporation Tax is £22,750 — an effective rate of 22.75%. Each extra pound in the marginal band is taxed at 26.5%.

Official sources

Rule review

Jurisdiction: United Kingdom
Tax year: 2026/27 (6 Apr 2026–5 Apr 2027)
Rule version: uk-2026-27.1
Last reviewed: 7 October 2026
Review: Rates checked against the GOV.UK/HMRC pages listed; formulas covered by automated boundary tests.

Results are estimates for general information, not personalised tax, legal or financial advice. See our methodology and disclaimer.

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Self-employed Tax

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Frequently asked questions

What is the Corporation Tax rate in 2026?

19% for companies with profits up to £50,000, 25% for profits of £250,000 or more, and a tapered rate using marginal relief in between.

What are associated companies?

Companies under common control (for example, two companies owned by the same person). The £50,000 and £250,000 limits are divided equally between them, so more companies means lower thresholds.

When is Corporation Tax due?

For most companies, 9 months and 1 day after the end of the accounting period. The return (CT600) is due 12 months after the period ends. Large companies pay in quarterly instalments.

What are augmented profits?

Taxable total profits plus exempt distributions (dividends) received from non-group companies. They decide which rate applies, but the distributions themselves are not taxed.