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.

Regno UnitoCorporation 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).

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

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Risultato CalcolatoCorporation 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

Dettaglio del Calcolo

Taxable Profit

£120,000

Marginal Relief Saved

£1,950

Corporation Tax

£28,050

Retained Profit

£91,950

Metodologia di Calcolo

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

Disclaimer Legale e Informativo

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

Questo calcolatore è progettato solo a scopo educativo e informativo. I risultati non costituiscono una consulenza finanziaria o legale vincolante.

Domande Frequenti

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

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Dettaglio del Calcolo

Metodologia di Calcolo

Disclaimer Legale e Informativo

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