Corporation tax calculator 2026/27
UK companies pay Corporation Tax at 19% on profits up to £50,000 and 25% on profits over £250,000. Between the two, you pay 25% less marginal relief, an effective 26.5% on each extra pound. The limits are shared between associated companies and reduced for periods under 12 months. Most companies pay 9 months and 1 day after their year end.
How much Corporation Tax will my company pay?
Enter your company's taxable profits for the accounting period. The result updates as you type, and nothing you enter is stored or sent anywhere.
Your result
Enter your taxable profits to see your Corporation Tax.
You'll see the tax, your effective and marginal rates, your deadlines and the assumptions behind the figures.
Taking money out of the company?
The rate on your next £1 of profit shapes the best mix of salary, dividends and pension. Our guide explains how to pay yourself as a director.
Which 2026/27 rates does the calculator use?
Corporation Tax rates are set for financial years running from 1 April to 31 March. For the year starting 1 April 2026 they are unchanged since April 2023 (GOV.UK: Corporation Tax rates and allowances), and Finance Act 2026 has already set the same rates for the year from 1 April 2027. Corporation Tax is not devolved, so these rates apply to companies across the whole UK, including Scotland.
| Taxable profits (12 months, no associated companies) | Rate |
|---|---|
| £50,000 or less | 19% small profits rate |
| Over £50,000 and under £250,000 | 25% less marginal relief (26.5% on the slice above £50,000) |
| £250,000 or more | 25% main rate |
Close investment-holding companies pay 25% on all their profits, and non-UK resident companies can't claim marginal relief (GOV.UK: marginal relief).
How does the calculator work out marginal relief?
Marginal relief smooths the step from 19% to 25%. You work out tax at 25%, then deduct 3/200 of the difference between the upper limit and your profits (HMRC manual CTM03925). Here is £100,000 of profit for a 12-month period with no associated companies:
- Tax at 25%: £100,000 × 25% = £25,000.
- Marginal relief: (£250,000 − £100,000) × 3/200 = £2,250.
- Corporation Tax: £25,000 − £2,250 = £22,750, an effective rate of 22.75%.
Another way to see it: the first £50,000 is taxed at 19% (£9,500) and the next £50,000 at 26.5% (£13,250). That 26.5% marginal rate matters when you choose between salary, pension contributions and leaving profit in the company. Dividends your company receives from companies outside its group count towards the limits too.
How do associated companies and short periods change the limits?
Both limits are divided by the number of associated companies plus one (GOV.UK: marginal relief) and reduced in proportion for an accounting period shorter than 12 months (HMRC manual CTM03930). Where both apply, both adjustments are made.
| Situation | Lower limit (19%) | Upper limit (25%) |
|---|---|---|
| 12 months, no associated companies | £50,000 | £250,000 |
| 12 months, 1 associated company | £25,000 | £125,000 |
| 12 months, 3 associated companies | £12,500 | £62,500 |
| 9 months, no associated companies | £37,500 | £187,500 |
| 6 months, no associated companies | £25,000 | £125,000 |
Companies are associated if one controls the other or both are under the same control. A company counts even if it was associated for only part of the period, but one that carried on no trade or business is ignored (HMRC manual CTM03940).
When do I pay Corporation Tax and file the CT600?
Pay 9 months and 1 day after your accounting period ends (GOV.UK: pay Corporation Tax) and file your Company Tax Return within 12 months (GOV.UK: Company Tax Returns). For a year ending 31 March 2026, that means paying by 1 January 2027 and filing by 31 March 2027. The return is due even if you made a loss, and since 1 April 2026 it must be filed with commercial software.
Large companies, with profits at an annual rate over £1.5 million (divided between associated companies), usually pay in four quarterly instalments instead (GOV.UK: paying in instalments). Instalments aren't needed if the tax for the period is under £10,000 (an annual rate of £10,000 for a shorter period), or in the first period a company is large if its profits are £10 million or less. The £10 million limit is also divided between associated companies.
Our corporation tax service prepares the computation and CT600 and plans around these rates with you. Every 2026/27 date is in our tax deadlines calendar, and our tax savings calculator compares ways of paying yourself.
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How do I pay myself? 2026/27
Salary, dividends and pension for company directors, with a worked example at the 2026/27 rates. Free to download.
Frequently asked questions
How much Corporation Tax will I pay on £100,000 profit?
£22,750, for a 12-month accounting period with no associated companies. That is tax at 25% (£25,000) less £2,250 of marginal relief, or 19% on the first £50,000 (£9,500) plus 26.5% on the next £50,000 (£13,250), an effective rate of 22.75%. With one associated company the limits halve to £25,000 and £125,000, and the tax on £100,000 rises to £24,625.
What are the Corporation Tax limits for a 6- or 9-month accounting period?
The £50,000 and £250,000 limits are reduced in proportion to the length of the period. For a 9-month period they are £37,500 and £187,500, and for a 6-month period £25,000 and £125,000. So £40,000 of profit in a 6-month period is taxed at 19% on the first £25,000 (£4,750) and 26.5% on the next £15,000 (£3,975), a total of £8,725. Choose your period length in the calculator and it adjusts the limits for you.
Do associated companies affect my Corporation Tax?
Yes. The £50,000 and £250,000 limits are divided by the number of associated companies plus one, so one associated company gives limits of £25,000 and £125,000, and three give £12,500 and £62,500. Companies are associated if one controls the other or both are under the same control, even for part of the period. A company that carried on no trade or business in the period is ignored.
Written and reviewed by George Nicholson BFP ACA, ICAEW Chartered Accountant. Last reviewed 20 October 2026. This page is general information, not personal advice.
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