Corporation tax calculator, 2026/27
Enter your taxable profit and this calculator applies the 2026/27 corporation tax rates, including marginal relief, and shows the effective rate you are actually paying.
The corporation tax calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. 2026/27 rates: 19% up to £50,000, 25% above £250,000, marginal relief in between at a 3/200 fraction. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under corporation tax & limited company. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Corporation tax due
Effective rate
Marginal relief (effective rate between 19% and 25%)Profit after corporation tax
Payment deadline
The CT600 return itself is due 12 months after the period end.Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How corporation tax works for a limited company
Corporation tax is charged on your company's taxable profit, accounting profit adjusted for disallowable costs such as client entertaining, plus capital allowances on qualifying equipment, and reduced by reliefs such as R&D or pension contributions actually paid.
Since April 2023 there have been two rates. Profits up to £50,000 are taxed at 19%. Profits over £250,000 are taxed at 25% on the whole amount. Between those figures the 25% rate applies with marginal relief, which produces a sliding effective rate, and a marginal rate of 26.5% on the profits in that band.
The thresholds are divided by the number of associated companies, so two companies under common control each get a £25,000 lower limit rather than £50,000 apiece. This catches a lot of directors who set up a second company without advice.
Dates that matter
Payment is due nine months and one day after the end of the accounting period. The CT600 return is not due until twelve months after the period end, so most companies pay before they file.
Companies with profits above £1.5 million pay in quarterly instalments instead, and very large companies pay earlier still.
Interest runs from the payment date, so filing early does not help cash flow, knowing the number early does.
Ways the bill legitimately comes down
Employer pension contributions paid before the year end, capital allowances including full expensing on qualifying new plant and machinery, R&D relief on genuine technical development, and correctly claimed employment allowance all reduce taxable profit.
Timing matters more than most directors expect. A cost incurred a week before your year end lands in this period; a week after and it waits a year.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
What is the corporation tax rate for a small company in 2026/27?
19% on taxable profits up to £50,000. Between £50,000 and £250,000 the 25% rate applies with marginal relief, and above £250,000 the full 25% main rate applies.
When do I pay corporation tax?
Nine months and one day after your accounting period ends, unless your profits exceed £1.5 million, in which case quarterly instalments apply.
Does a dormant company pay corporation tax?
No. A genuinely dormant company has no taxable profit, but you still need to tell HMRC it is dormant and keep filing accounts and a confirmation statement at Companies House.
Can I reduce my corporation tax bill legitimately?
Yes, by claiming everything the company is entitled to: capital allowances on equipment, employer pension contributions, genuine business expenses, and reliefs such as R&D where the work qualifies. Timing a purchase before the year end can also move the deduction into the current period.
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