Corporation Tax Calculator
Shortcut ⌘↵19%/25% bands with marginal relief, associated companies, and instalment thresholds.
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Corporation tax
22,750.00
Effective rate
22.75%
Band
Marginal relief band
Tax at main rate
25,000.00
Marginal relief
2,250.00
Lower limit
50,000.00
Upper limit
250,000.00
Small profits rate
19%
Main rate
25%
Associated divisor
1
Instalments
No
Indicative 2025/26 rates and thresholds. Associated companies share the lower and upper profit limits. Marginal relief applies between the limits.