Enter your taxable profit. Everything updates as you type.
Salary is an allowable expense, so it reduces the profit that Corporation Tax is charged on. The figure above is your profit before salary; we deduct it below.
19% up to the lower limit, 25% above the upper limit, with marginal relief in between. Short periods and associated companies reduce the limits.
Corporation Tax due
effective rate on taxable profit
Estimate only. Excludes reliefs, capital allowances and group rules.
How your Corporation Tax bill and retained profit change across the profit range, at your current period and associated-company settings.
| Item | Value |
|---|---|
| Lower limit (small profits) | |
| Upper limit (main rate) | |
| Small profits rate | |
| Main rate | |
| Marginal relief fraction | |
| Marginal effective rate in band |
Profits in the marginal band are effectively taxed at - higher than the headline 25% - because marginal relief is being clawed back.
The Corporation Tax Calculator does more than show a number. Below your result it explains what your figures mean in practice - your effective and marginal rates, any allowances or thresholds you are close to, and the specific steps to take next. Enter your details above and the guidance updates to match your situation.
Do this next, in order
Estimates only - not financial or tax advice. Confirm figures on GOV.UK or with an adviser.
| Scenario | Taxable | Tax | Eff. rate | Retained | |
|---|---|---|---|---|---|
Corporation Tax Calculator by TaxFly — free UK tax calculators