Compute UK Corporation Tax with the 19% small-profits rate, 25% main rate and marginal relief between £50k and £250k.
Données vérifiées · May 2026
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Calculates UK Corporation Tax for FY2025 applying the 19% small-profits rate up to £50,000, the 25% main rate from £250,000 and HMRC marginal relief in between. Limits are divided by the number of associated companies.
A company with £100,000 of profits and no associated companies (FY2025): above the £50,000 small-profits limit, so the 25% main rate applies with marginal relief, giving an effective rate of about 22.75% (roughly £22,750).
Enter taxable profits.
Set the number of associated companies (default 1).
Read the Corporation Tax due, effective rate and marginal relief.
Last data update
May 21, 2026
Sources and references
HMRC Corporation Tax (gov.uk/corporation-tax-rates); Finance Act 2021 s 6; Corporation Tax Act 2010.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
For FY2025, 19% applies to profits up to £50,000 (small-profits rate) and 25% from £250,000 (main rate). Profits in between are taxed at 25% with marginal relief.
Marginal relief tapers the effective rate between the £50,000 and £250,000 thresholds using the standard 3/200 fraction, so the effective rate rises gradually from 19% to 25%.
The £50,000 and £250,000 limits are divided by the number of associated companies, which can push a group into the higher rate sooner.
Yes. For accounting periods shorter than 12 months the £50,000 and £250,000 limits are reduced proportionately.