Corporation Tax Calculator 2026/27 (with marginal relief)
Enter your company's taxable profit to see its corporation tax, including marginal relief if profits fall between £50,000 and £250,000.
Estimates for information only, using 2026/27 rates for England, Wales and Northern Ireland unless stated. Not financial or tax advice; check your own situation with HMRC or a qualified adviser.
How it works
Companies with profits up to £50,000 pay the 19% small profits rate. Profits of £250,000 or more pay the 25% main rate.
In between, marginal relief applies: tax is 25% of profit minus 3/200 of the amount below £250,000. That makes the effective rate on profits in that range 26.5%.
If you have associated companies, the £50,000 and £250,000 limits are divided between them.
Frequently asked questions
What is the corporation tax rate in 2026/27?+
19% on profits up to £50,000, 25% on profits from £250,000, with marginal relief in between.
When is corporation tax due?+
Nine months and one day after the end of your company's accounting period (for most small companies).