Corporation Tax (UK)
Compute UK Corporation Tax with the 19% small-profits rate, 25% main rate and marginal relief between £50k and £250k.
Gegevens gecontroleerd · mei 2026
What is the UK corporation tax rate?
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.
Bron: HMRC Corporation Tax (gov.uk/corporation-tax-rates); Finance Act 2021 s 6; Corporation Tax Act 2010. · bijgewerkt 2026
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Alles over Corporation Tax (UK)
📋Overzicht+
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.
💡 Best practices
- The thresholds are pro-rated for accounting periods shorter than 12 months.
- Close investment-holding companies always pay the main rate.
🔢 Concreet voorbeeld
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).
📖Handleiding+
Zo gebruikt u deze rekentool
- 1
Enter taxable profits.
- 2
Set the number of associated companies (default 1).
- 3
Read the Corporation Tax due, effective rate and marginal relief.
📚Woordenlijst+
- Marginal relief
- Reduces the effective rate between the £50,000 and £250,000 thresholds (3/200 standard fraction).
- Associated companies
- Divide the £50k/£250k limits by the number of associated companies.
ℹ️Bronnen & updates+
Laatste gegevensupdate
21 mei 2026
Bronnen en referenties
HMRC Corporation Tax (gov.uk/corporation-tax-rates); Finance Act 2021 s 6; Corporation Tax Act 2010.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
FAQ — Corporation Tax (UK)
What is the UK corporation tax rate?+
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.
What is 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%.
How do associated companies affect corporation tax?+
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.
Are the profit thresholds pro-rated?+
Yes. For accounting periods shorter than 12 months the £50,000 and £250,000 limits are reduced proportionately.