What is the Small Profits Rate for UK limited companies?

Companies with annual taxable profits of £50,000 or less pay the 19% Small Profits Rate.

When does the 25% Main Rate of Corporation Tax apply?

Companies with taxable trading profits of £250,000 or more pay the 25% Main Rate on all profits.

Royaume-UniCorporation Tax & Marginal Relief (19% to 25%)Affaires

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).

Affaires et Entreprises Sociétés et Entreprises Impôts et Taxes

Données du Simulateur

En temps réel

Annual Taxable Company Profit (Trading Profit - Allowable Expenses) (£)

Sélection rapide :

Résultat CalculéCorporation 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

Détail du Calcul

Taxable Profit

£120,000

Marginal Relief Saved

£1,950

Corporation Tax

£28,050

Retained Profit

£91,950

Méthodologie de Calcul

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

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux Questions

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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Royaume-Uni

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

Données du Simulateur

Détail du Calcul

Méthodologie de Calcul

Avertissement Légal et Pédagogique

Foire Aux Questions

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