Corporation Tax Calculator
Calculate your limited company corporation tax including marginal relief for profits between £50,000 and £250,000.
£
Corporation tax rates 2025/26
Small profits (≤£50k)19%
Main rate (≥£250k)25%
Marginal (£50k–£250k)19%–25%
Corporation tax
£22,750
Effective rate
22.75%
Profit after tax
£77,250
Tax calculation
Taxable profit£100,000
Tax bandMarginal rate
Tax at main rate (25%)£25,000
Less marginal relief-£2,250
Corporation tax due-£22,750
Profit after tax£77,250
Profit split
You keep 77%
Tax 22.75%