Estimate the corporation tax provision to book in your accounts, whether quarterly instalments apply, and the payment deadline for your company size.
Données vérifiées · July 2026
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Applies the 2025/26 corporation tax rates (19% up to £50,000, 25% above £250,000, marginal relief in between, thresholds divided by associated companies) to your taxable profit to give the year's tax charge. Large companies (broadly, taxable profits above £1.5m, also divided by associated companies) must pay in quarterly instalments rather than nine months after the year end.
£800,000 taxable profit, no associated companies: taxed mostly at 25% main rate, giving a provision of roughly £198,500 — below the £1.5m large-company threshold, so payable nine months after the year end.
Enter your taxable profit for the period.
Add the number of associated companies, if any.
Confirm whether the company is 'large' for quarterly instalment purposes.
Enter last year's tax paid if you want it shown for comparison.
Last data update
July 7, 2026
Sources and references
HMRC — Corporation Tax: Large Companies (gov.uk/guidance/corporation-tax-quarterly-instalment-payments); Corporation Tax rates 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Broadly when your taxable profits (divided by associated companies) exceed £1.5m, and you were also large in the previous period, or immediately if profits exceed £10m.
Enter last year's tax paid for reference — the calculator shows it alongside the current provision so you can see the year-on-year movement.