Calculate Company Corporation Tax
Corporation Tax Due
£17,050
Effective Tax Rate
21.31%
Marginal Relief Saved
£2,950
Profit Retained After Tax
£62,950
UK Corporation Tax Bands 2026/27
| Profit Threshold | Rate | Explanation |
|---|---|---|
| Up to £50,000 | 19% | Small Profits Rate |
| £50,001 to £250,000 | 19% – 25% | Marginal Relief applies (Fraction: 3/200) |
| Over £250,000 | 25% | Main Rate |
How Marginal Relief Works
If your UK company profits fall between £50,000 and £250,000, you pay tax at the 25% main rate minus a Marginal Relief deduction. The standard marginal relief formula is: (£250,000 - Profit) × (3 / 200).
Official Statutory Data Reference
Rates and calculations on this page are cross-referenced with official UK Government legislation: GOV.UK Corporation Tax Rates and Marginal Relief (2026/27).