LIMITED COMPANY
Corporation Tax calculator
Estimate company tax from taxable profit, including the standard marginal-relief range. This is a practical first check for a limited company before you think about dividends, reinvestment or salary planning.
Estimated Corporation Tax
- Profit after tax
- £77,250
- Effective rate
- 22.75%
What this calculator does
It estimates company tax from taxable profit and shows the broad effect of the marginal-relief range. That makes it useful for year-end planning and quick comparisons, but not for filing accounts or handling every relief in the tax return.
Worked example
A company close to the small-profits limit can see a meaningful change in the effective rate as profit moves up or down. The useful question is not only the tax bill itself, but how much cash remains after tax for dividends, reserves or future investment.
SOURCES & REVIEW
Checked against official guidance
Last reviewed 1 September 2026 · Rule version GB-2026.27.1
Daily/weekly source monitoring. If a source changes, the affected rule set is reviewed before publication.
All source links are kept visible so you can verify the figures used on this page.
GOV.UK: Corporation Tax rates ↗Sources, methodology and update policy →Report an issue or correction →WHY RESULTS DIFFER
Why two users can see different results
Why the result can differ
Different tax codes, payroll periods, Scottish bands, pension methods or lender assumptions can change the outcome.
One-off bonuses, pay frequency, overpayments, allowances and reliefs can move the result away from a simple annual estimate.
Where a rule depends on eligibility or legal status, this page shows an estimate and links to official guidance.
This section is intentionally repeated on key tools so the explanation stays near the result instead of being hidden in a separate policy page.
COMMON QUESTIONS
Frequently asked questions
When does the main rate apply?
The main rate generally applies above the upper profit limit, subject to associated-company adjustments.
Does this include all reliefs?
No. Losses, R&D relief, capital allowances and associated companies can change the result.
Is marginal relief automatic?
It depends on the company’s profit band and the applicable rules for the period.