What is the Corporation Tax rate for 2025/26?

The main Corporation Tax rate is 25% for companies with profits over £250,000. The small profits rate is 19% for companies with profits up to £50,000. Marginal relief applies for profits between £50,000 and £250,000.

When do I need to pay Corporation Tax?

Corporation Tax is due 9 months and 1 day after the end of your accounting period. Your Company Tax Return must be filed within 12 months of the accounting period end date.

Corporation Tax Calculator 2025-26

Calculate UK corporation tax at 25% (main rate) or 19% (small profits rate) with marginal relief.

Last updated: April 2026 · Source: GOV.UK — Corporation Tax rates

Annual Taxable Profit

Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

UK Corporation Tax is charged on company profits. The main rate is 25% for profits over £250,000. The small profits rate is 19% for profits up to £50,000. Marginal Relief applies for profits between £50,000 and £250,000, creating a gradual transition between the two rates.

The Marginal Relief fraction for 2025/26 is 3/200. This means companies in the marginal band pay an effective rate that rises gradually from 19% to 25% as profits increase from £50,000 to £250,000.

Associated companies share the thresholds. If your company has one associated company, the small profits threshold becomes £25,000 and the main threshold becomes £125,000.

Example: £120,000 profit, no associated companies

Profit: £120,000 (within marginal band)
Tax at main rate: £120,000 × 25% = £30,000
Marginal Relief: (£250,000 − £120,000) × 3/200 = −£1,950
Corporation Tax payable: £28,050
Effective rate: 23.4%

Source: GOV.UK — Corporation Tax rates

Frequently Asked Questions

What is the Corporation Tax rate for 2025/26?: The main Corporation Tax rate is 25% for companies with profits over £250,000. The small profits rate is 19% for companies with profits up to £50,000. Marginal relief applies for profits between £50,000 and £250,000.
When do I need to pay Corporation Tax?: Corporation Tax is due 9 months and 1 day after the end of your accounting period. Your Company Tax Return must be filed within 12 months of the accounting period end date.