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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).

Datos y Parámetros

En tiempo real
£
Selección rápida:
Resultado CalculadoCorporation 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

Desglose Detallado del Cálculo

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

Metodología de Cálculo

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

Aviso Legal e Informativo

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

Esta calculadora es para fines educativos e informativos. Los resultados no constituyen asesoramiento financiero, fiscal o legal vinculante.

Preguntas Frecuentes

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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