Corporation Tax calculator

Free tool

Accounting period start date

For example, 1 4 2025.

Day Month Year

Accounting period end date

No more than 12 months after the start. For example, 31 3 2026.

Day Month Year

Taxable profits (£)

The profit Corporation Tax is charged on, after tax adjustments. For example, 100,000.

Associated companies

Other companies under common control with this one. Enter 0 if there are none.

Exempt distributions received (£) — optional

Dividends received from companies outside the group, used only to decide the rate. They are not taxed. Leave blank if none.

The company is a close investment-holding company — optional

A close company that mainly holds investments, for example shares or property let to people connected with it. It pays the main rate on all its profits. Most companies aren't one.

For one accounting period of up to 12 months. Large companies that pay by instalments aren't covered.

Example

Worked example

Period start: 1 April 2025; Period end: 31 March 2026; Taxable profits: £100,000; Associated companies: 0. Enter your own details to replace this example.

From 1 April 2025 to 31 March 2026, a company with £100,000 taxable profits and no associated companies pays an estimated £22,750.00 Corporation Tax (effective rate 22.75%). That is 25% main-rate tax of £25,000.00 less £2,250.00 marginal relief. Pay it by 1 January 2027; the Company Tax Return is due by 31 March 2027.

Accounting period: 1 April 2025 to 31 March 2026 (365 days)
Taxable profits: £100,000.00
Associated companies: 0
Lower limit for this period: £50,000.00
Upper limit for this period: £250,000.00
Rate: Main rate (25%) less marginal relief
Tax at the main rate: £25,000.00
Marginal relief: £2,250.00
Corporation Tax: £22,750.00
Effective rate: 22.75%
Pay Corporation Tax by: 1 January 2027
Company Tax Return due: 31 March 2027

An estimate for one accounting period of up to 12 months, for a UK resident company that is not a close investment-holding company (one of those pays the main rate on all its profits, with no small profits rate or marginal relief).
Large companies, with profits over £1.5 million a year (divided by the number of associated companies plus one), usually pay in quarterly instalments instead. This calculator doesn't work out instalments.
Ring fence profits from oil and gas extraction in the UK and on the UK continental shelf are taxed at different rates and are not covered.
The return date assumes the company's accounts cover this same period. If they cover a longer period, the return is due 12 months after the end of that longer period.

Sources: Corporation Tax rates, expenses and reliefs (GOV.UK) Marginal Relief for Corporation Tax (GOV.UK) Corporation Tax Act 2010, Part 3A: small profits rate and marginal relief (sections 18A to 18N) Pay your Corporation Tax bill (GOV.UK) Pay Corporation Tax if you're a large company (GOV.UK)