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Estimate your company's CT liability for 2026/27, including marginal relief.
Corporation Tax Estimator (2026/27)
Enter profits before corporation tax. This calculator is for a standalone company with no associated companies.
Taxable profits—
Rate applied—
Marginal relief deduction—
Corporation Tax payable—
Effective rate—
Profit after tax—
UK CT Rates 2026/27
Profits
Rate
Up to £50,000
19% Small profits rate
£50,001–£250,000
19–25% Marginal relief
Over £250,000
25% Main rate
Marginal relief fraction: 3/200. Formula: main rate tax − (3/200 × (£250,000 − profits)). Profit limits are halved if the company has one associated company.
Estimate only. CT liability depends on reliefs, losses, capital allowances, group structures, and associated-company rules. Always consult a qualified accountant or HMRC guidance.