Corporation Tax calculator

Estimate your company’s tax, including marginal relief.

Example figures are filled in. Change them to calculate your own.

Your company

Taxable profit

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Use taxable total profit after expenses, allowances, losses and other reliefs. This can differ from the profit in your accounts. Enter whole pounds; use £0 if no taxable profit remains.

Period starts

Period ends

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Use the accounting period for your Company Tax Return, which cannot be longer than 12 months. Short periods reduce the profit limits. We split periods at 1 April where needed. Checked dates: 1 April 2023 to 31 March 2027.

Company type

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The small profits rate and marginal relief apply only to eligible companies. A close investment holding company, non-UK-resident company or company with oil and gas ring-fence profits needs different treatment. If you are unsure, ask us to check.

Other company details 0 associates · £0 distributions

Other active associated companies

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Exclude this company. Count companies under common control, including overseas companies and those associated for only part of the relevant period. Companies with no trade or business during the relevant association are generally disregarded. The limits are divided by this count plus one.

Qualifying distributions received

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Usually exempt dividends or similar distributions received by your company from companies outside its qualifying group. Include only distributions that count towards augmented profits; do not include dividends this company pays to its shareholders. Tax is charged on taxable profit, while these distributions can reduce marginal relief.

Associated-company rules · Distribution rules

How the estimate is calculated

Financial-year breakdown
Financial year	Days	Lower limit	Upper limit	Tax due

For eligible profits between the adjusted limits, marginal relief is 3/200 × (upper limit − augmented profits) × (taxable profit ÷ augmented profits). Each financial-year part is rounded to pennies.

Scope and official sources

This estimate starts with taxable profit after other reliefs. It does not prepare a tax return, calculate instalment-payment obligations or apply special company regimes. Inputs stay in your browser and are not saved or sent to Swift.

HMRC rules checked 13 October 2026. Supported financial years: 2023–24 to 2026–27.

Corporation Tax rates · Marginal relief · Short-period rules · Check with HMRC’s calculator

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