UK Corporation Tax Calculator 2026
Instantly calculate your Limited Company’s Corporation Tax liability. Understand the new UK tax brackets, marginal relief calculations, and your true effective tax rate.
Net profit before tax from your financial statements
Corporate Tax Essentials
Navigating the complexities of the UK corporate tax regime.
Tax Rates & Thresholds
For 2026/27 the Main Rate is 25% on profits over £250,000, and the Small Profits Rate of 19% applies under £50,000.
View thresholdsAllowable Business Expenses
You can deduct costs that are "wholly and exclusively" for the purpose of the business. Proper tracking significantly reduces tax bills.
Expense guideCapital Allowances
Claim capital allowances on assets like machinery, equipment, and vehicles. The Annual Investment Allowance (AIA) provides 100% relief.
AIA informationOptimize your corporate tax position
AJH Accountants provides strategic tax planning to ensure your business remains tax-efficient while staying fully compliant with HMRC regulations.
"AJH transformed how we view corporate tax. It's no longer just a cost, but a managed part of our strategy."
What is Corporation Tax in the UK?
Corporation Tax is the primary tax levied against the net profits of limited companies and other organizations operating within the UK. Unlike personal income tax, there is no tax-free allowance for Corporation Tax; all profits are fully taxable up to 25%.
How to determine your Corporation Tax rate: If your company's annual profit is £50,000 or less, you pay the Small Profits Rate of 19%. For profits exceeding £250,000, the main rate of 25% applies in full. Profits sitting between £50,000 and £250,000 are subject to Marginal Relief, which gradually bridges your effective tax rate from 19% to 25%.
Corporation Tax must be paid directly to HMRC 9 months and 1 day after your accounting period ends. To minimize your liability through legal allowable expenses, R&D credits, and capital allowances, engage with Limited Company Accountants.
Frequently Asked Questions
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An estimate, not a tax calculation
These figures use 2026/27 rates for England and Northern Ireland and only the details you have typed in. Scotland and Wales set some of their own rates, and allowances, reliefs, other income and your tax code can all change the answer considerably.
We check the rates behind these tools against GOV.UK and believe them correct to the best of our knowledge, but we cannot guarantee the result is accurate for your circumstances and do not accept responsibility for decisions made on it. Please do not file a return or commit to anything on this figure alone — do your own research, and speak to a qualified accountant who can see your full position.
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