Corporation Tax Calculator UK 2025/26
Calculate tax on your limited company profits. Small profits rate 19% (£0-£50k), main rate 25% (£250k+). Know what you owe HMRC.
Company Profits
Revenue minus allowable expenses
Common Scenarios:
UK Corporation Tax Rates 2025/26
Your Corporation Tax Bill
Corporation Tax Due
£16125
Effective rate: 21.5%
Marginal Relief
21.5%
Tapered rate between 19% and 25%
Verdict
⚠️ MARGINAL RELIEF BAND — TAPERED RATE
£75000 profit = £16125 corporation tax (21.5% effective rate). You're in the marginal relief zone.
You're £175000 away from the 25% main rate. Consider timing of revenue/expenses or pension contributions to stay below £250k if possible.
Profit After Tax
This is available for dividends or reinvestment
📅 Payment Deadline
Corporation tax is due 9 months and 1 day after your company year-end. Miss it → automatic penalties + interest.
💼 Pension Contributions
Company pension contributions reduce taxable profit. £10k pension = £1,900-£2,500 tax saved (depending on rate). Legal and tax-efficient.
🧾 Keep Records
HMRC requires 6 years of company records. Every expense must be "wholly and exclusively" for business purposes or it's disallowed.
💼 Track Corporation Tax Liability in Toolfy
Know your corporation tax bill before year-end. Toolfy tracks your profits and estimates tax owed:
Live profit tracking
See year-to-date profit updated with every invoice
Estimated tax liability
Know corporation tax owed based on current profits
Payment deadline alerts
Never miss the 9-month deadline after year-end