United KingdomCorporation Tax & Marginal Relief (19% to 25%)BusinessUK 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).
Calculator Inputs
Live Real-TimeTotal UK Corporation Tax Liability Due
Effective Corporation Tax Rate (%)
23.38 %
Net Retained Profit After Corporation Tax
£91,950
Detailed Calculation Breakdown
Calculation Methodology
If profit ≤ £50k: Tax = Profit * 19%. If profit ≥ £250k: Tax = Profit * 25%. If £50k < Profit < £250k: Tax = (Profit * 25%) - [(£250k - Profit) * (3/200)].
Important Legal & Educational Disclaimer
Marginal Relief Fraction is 3/200 on profits between £50,000 and £250,000 (reduced proportionally for companies with associated companies).
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
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