UKGroßbritannienCorporation Tax & Marginal Relief (19% to 25%)Business

UK Corporation Tax & Marginal Relief Calculator (19% to 25%)

Calculate HMRC Corporation Tax for UK limited companies: 19% Small Profits Rate (profits up to £50,000), 25% Main Rate (profits over £250,000), and statutory Marginal Relief (effective 26.5% marginal rate between £50,000 and £250,000).

Eingabedaten

Echtzeit-Berechnung
£
Schnellauswahl:
Berechnetes ErgebnisCorporation Tax & Marginal Relief (19% to 25%)

Total UK Corporation Tax Liability Due

£28,050

Effective Corporation Tax Rate (%)

23.38 %

Net Retained Profit After Corporation Tax

£91,950

Detaillierte Berechnungsübersicht

Taxable Profit
£120,000
Marginal Relief Saved
£1,950
Corporation Tax
£28,050
Retained Profit
£91,950

Berechnungsmethodik

If profit ≤ £50k: Tax = Profit * 19%. If profit ≥ £250k: Tax = Profit * 25%. If £50k < Profit < £250k: Tax = (Profit * 25%) - [(£250k - Profit) * (3/200)].

Wichtiger rechtlicher Hinweis

Marginal Relief Fraction is 3/200 on profits between £50,000 and £250,000 (reduced proportionally for companies with associated companies).

Dieser Rechner dient ausschließlich Informations- und Bildungszwecken. Die Ergebnisse stellen keine verbindliche Finanz-, Steuer- oder Rechtsberatung dar.

Häufig gestellte Fragen

Due to the phase-out of the 19% Small Profits Rate via Marginal Relief (3/200 fraction), profits in this band face an effective marginal tax rate of 26.5%.
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