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-BerechnungTotal UK Corporation Tax Liability Due
Effective Corporation Tax Rate (%)
23.38 %
Net Retained Profit After Corporation Tax
£91,950
Detaillierte Berechnungsübersicht
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
Ähnliche Rechner
Empfohlene Rechner passend zu Ihrer aktuellen Berechnung