Corporation Tax Calculator 2025/26
Calculate your company's corporation tax, including marginal relief for profits between £50,000–£250,000.
Taxable Profit
19% (≤£50k)Marginal relief25% (≥£250k)
Marginal relief rate
2025/26 Corporation Tax Rates
Small profits rate
Profit ≤ £50,000
Marginal relief
£50,001 – £249,999
Main rate
Profit ≥ £250,000
Corporation Tax Due
£16,125.00
Effective rate: 21.50%
Net Profit (after corp tax)
£58,875
Available as dividends
Marginal Relief Applied
£2,625.00
Without relief: £18,750.00 · Saving: £2,625.00
Marginal Rate (on next £1)
26.5%
Effective 26.5% in marginal relief zone
Calculation Breakdown
Taxable Profit£75,000
Full rate at 25%£18,750.00
Marginal relief: (£250,000 − profit) × 3/200−£2,625.00
Corporation Tax Due£16,125.00
Net Profit£58,875
Marginal relief formula: Tax = (profit × 25%) − (£250,000 − profit) × 3/200. Assumes single company with no associated companies.