イギリスCorporation Tax & Marginal Relief (19% to 25%)ビジネス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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計算結果Corporation 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
詳細な計算内訳
Taxable Profit
£120,000
Marginal Relief Saved
£1,950
Corporation Tax
£28,050
Retained Profit
£91,950
計算方法と根拠
If profit ≤ £50k: Tax = Profit * 19%. If profit ≥ £250k: Tax = Profit * 25%. If £50k < Profit < £250k: Tax = (Profit * 25%) - [(£250k - Profit) * (3/200)].
法的免責事項および案内
Marginal Relief Fraction is 3/200 on profits between £50,000 and £250,000 (reduced proportionally for companies with associated companies).
本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。
よくある質問 (FAQ)
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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