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Corporation tax calculator

Enter your company's taxable profit and we'll print the tax, the band it falls in and the dates HMRC expects your payment and return.

Financial year

The rates and limits are the same in all three years.

Period (months)
Associated companies

Companies under the same control. They share the limits.

Corporation tax slip

Estimate FY 2026/27

Where your profit falls

  • 19% on £50,000
  • 26.5% on £100,000
  • 25% on £0

Taxable profit£150,000

Period12 months to 31 Mar 2027

Limits used£50,000 / £250,000

BandMarginal relief

Tax at 25%£37,500

Less marginal relief−£1,500

Corporation tax due£36,000

Effective rate24%

Profit after tax£114,000

Pay HMRC by1 January 2028

File your CT600 by31 March 2028

Profits this size usually mean paying in quarterly instalments. Talk to us about the dates.

An estimate for planning only. Ask us to check it against your full figures before you rely on it.

Want an accountant to check it? Get a quote or call 01444 716592

How your bill is worked out.

There are two rates, 19% and 25%. Between them sits a band where marginal relief eases you from one to the other. The chart shows the overall rate you pay at each level of profit, and the dot is your figure from the calculator.

Overall corporation tax rate against profit: 19% up to the lower limit, rising along a curve to 25% at the upper limit, then flat at 25%. 19% 25% 26.5% £0 £50k £100k £150k £200k £250k £300k Taxable profit Lower limit Upper limit
Overall rate on your whole profit Rate on each extra pound Point at the chart to read a rate. Click to try that profit.

19%

Up to £50,000

The small profits rate. You pay 19% on all of it.

19to25%

£50,000 to £250,000

The main rate of 25%, less marginal relief. Each pound over the lower limit costs you 26.5p, so your overall rate climbs from 19% to 25%.

25%

Over £250,000

The main rate. You pay 25% on all of it, with no relief.

Marginal relief3/200 × (upper limit − profit)On £150,000: 25% is £37,500, less 3/200 × £100,000 = £1,500. You pay £36,000.

Sharing the limits. If your company has associated companies, divide both limits by the number of companies, yours included. A period shorter than 12 months shrinks them in proportion too.

Our assumption. We treat your augmented profits as equal to your taxable profits. Dividends from companies outside your group can push you into a higher band, so tell us about them.

The dates and rules worth knowing.

Corporation tax has two deadlines, and they fall on different days. Here they are for the period you entered above.

  1. Year end31 March 2027
  2. Pay corporation tax1 January 2028
  3. File your CT60031 March 2028

9 months and 1 day

Pay your corporation tax

Counted from the end of your accounting period. HMRC charges interest on anything paid late.

12 months

File your CT600 return

Your company tax return goes to HMRC online, 12 months after the period ends.

£100

First late filing penalty

Miss the filing date and the penalties start at £100, then grow the longer the return is late.

£1.5 million

Quarterly instalments

Profits over £1.5 million mean paying in quarterly instalments. The first is due 6 months and 13 days after your period starts.

Corporation tax rates by financial year
YearUp to £50k£50k to £250kOver £250k
2024/2519%25% less relief (26.5% at the margin)25%
2025/2619%25% less relief (26.5% at the margin)25%
2026/2719%25% less relief (26.5% at the margin)25%

Rates and limits have stayed the same since April 2023. The limits drop for short periods and for associated companies.

Accountant passing a bound set of finished annual accounts across the desk to a company director

Limited company packagesfrom £95 a month

Want us to do it for you?

We prepare accounts and corporation tax returns for small companies across Burgess Hill and Mid Sussex, and you deal with the same accountant every year.

  • Your CT600 prepared and filed

    We work out the tax from your accounts and file the return with HMRC, so the figure you pay is the right one.

  • Salary and dividends planned

    We plan how you pay yourself before the year ends, while there's still time to change it.

  • Capital allowances claimed

    Vans, tools and equipment can qualify for the Annual Investment Allowance, which covers up to £1,000,000 of spending a year. We make sure you claim it.

  • Deadlines handled

    We diary your payment and filing dates and tell you what to pay, well before HMRC asks.

Get a quote Limited company accounts

Talk to us about your corporation tax.

Send us your latest figures and we'll tell you what you're likely to owe, when it's due and where you could pay less. Most people hear back within 15 minutes in office hours.

Get a quote Call 01444 716592

Your estimate from above

£36,000

BandMarginal relief

Pay HMRC by1 January 2028

Want it checked against your real figures?