Estimate your company’s Corporation Tax from its profits. Includes the 19% small profits rate, 25% main rate and marginal relief. Add your year end if you’d like the results to show your accounting period.
Yes. The standard 19% and 25% rates and marginal-relief thresholds are unchanged for 2025/26 and 2026/27. This calculator supports 12-month accounting periods ending from 31 March 2024 to 31 March 2027. Periods starting before 1 April 2023, shorter or longer periods, and later year ends are not supported.
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Base your reserve on taxable profit, not sales or the bank balance: the small profits rate is 19%, the main rate is 25%, with marginal relief between them. The usual £50,000 and £250,000 thresholds reduce for associated companies or shorter accounting periods, so a flat percentage can leave you short.
Most small companies must pay Corporation Tax nine months and one day after their accounting period ends. The company tax return is normally due 12 months after that period ends; larger companies can have earlier instalment deadlines.
Qualifying staff costs, professional fees, insurance and other expenses incurred wholly and exclusively for the business can reduce taxable profit. Client entertaining is generally disallowed, while equipment may qualify for capital allowances rather than a deduction for accounting depreciation.
Dividends must come from available distributable profits after allowing for Corporation Tax, not simply cash in the bank. Keep a tax reserve and check the company accounts before declaring a dividend.
Companies under common control may be associated, reducing the profit thresholds used for the small profits rate and marginal relief. Check the associated-company rules with your accountant; this estimate covers 12-month periods ending March 2024 to March 2027 and assumes no relevant distributions.