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.

Reino UnidoCorporation Tax & Marginal Relief (19% to 25%)Negócios

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).

Negócios e Empresas Corporativo e Empresas Impostos e Taxas

Dados de Entrada

Em tempo real

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

Seleção 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

Detalhamento do Cálculo

Taxable Profit

£120,000

Marginal Relief Saved

£1,950

Corporation Tax

£28,050

Retained Profit

£91,950

Metodologia 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 Educacional

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

Esta calculadora destina-se a fins educacionais e informativos. Os resultados não constituem consultoria financeira ou jurídica vinculativa.

Perguntas Frequentes

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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Reino Unido

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

Dados de Entrada

Detalhamento do Cálculo

Metodologia de Cálculo

Aviso Legal e Educacional

Perguntas Frequentes

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