HMRC Corporation Tax
UK Corporation Tax Calculator: 19% & 25% Marginal Relief
Calculate your company's Corporation Tax liability under current HMRC rules. Accurately applies the 19% Small Profits Rate, 25% Main Rate, and the exact Marginal Relief fraction (3/200) for profits between £50,000 and £250,000.
Corporation Tax Computation
HMRC Tax Year 2024 / 2025
£
Your company's net trading profit after allowable business expenses and capital allowances.
Associated companies reduce the £50k and £250k profit thresholds proportionally. (0 if you only run 1 company).
Tax Calculation Summary
Applicable Tax Bracket:
Marginal Relief Band
Standard Main Rate Tax (25%):
£21,250.00
HMRC Marginal Relief Discount:
-£2,475.00
Corporation Tax Payable to HMRC
£18,775.00
Effective Corporation Tax Rate:
22.09%
HMRC Corporation Tax Slabs
| Taxable Profit Range | Corporation Tax Rate | How It Is Calculated |
|---|---|---|
| £0 to £50,000 | 19% (Small Profits Rate) | Flat 19% on all profits. |
| £50,001 to £250,000 | Marginal Relief (19% to 25%) | Calculated at 25% minus Marginal Relief: (£250,000 - Profit) × (3/200). |
| Above £250,000 | 25% (Main Rate) | Flat 25% on all company profits. |
Keep Accurate Company Accounts with MakeGSTBill
Track allowable business expenses, invoice payments, and automated financial ledgers ready for your accountant.
