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✓ Updated for 2026/27

Corporation Tax Calculator 2026/27

Calculate how much corporation tax your limited company owes based on your annual profits.

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Your company details

£

Profit after allowable expenses and capital allowances

£

Deducted from your CT bill

Corporation tax due
£22,750
Effective rate 22.75% · Profit after tax £77,250
How your profit breaks down Per accounting period
Profit after tax
Corporation tax
Item Amount
Taxable profit £100,000
Tax at main rate (25%) -£25,000
Marginal relief +£2,250
Corporation tax due £22,750
Profit after tax £77,250

Results are estimates only and do not constitute financial advice.

Corporation tax at common profit levels — 2026/27

Click any row to load it into the calculator above.

Annual profit CT due Effective rate After tax

How it's calculated

Small profits rate of 19% applies if your profits are £50,000 or less.

Main rate of 25% applies if your profits are £250,000 or more.

Between those thresholds, marginal relief applies. Tax is charged at the main rate, then reduced by: (£250,000 - profits) × 3/200.

The lower (£50,000) and upper (£250,000) limits are reduced if your company has associated companies, or if the accounting period is shorter than 12 months.

Frequently asked questions

When is corporation tax due?

9 months and 1 day after your accounting period ends. The CT600 return is due 12 months after the period end.

What is marginal relief?

A reduction that smooths the jump from 19% to 25%. Applies to profits between £50,001 and £250,000.

Do I need an accountant?

Not legally required, but most limited companies use one. The savings usually exceed the fees.

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