LimitedCompanyTaxCalculator
Updated for 2026/27

Corporation tax calculator 2026/27

Enter company profit before director salary to see the corporation tax charge, marginal relief (if applicable) and how much cash remains after tax to distribute or retain.

Updated for 2026/27. Uses UK corporation tax, dividend tax and PAYE assumptions. Estimates only — not tax advice.

Calculate company tax Read the guides
19% or 25% rateMarginal reliefPost-tax profitSalary impact
2026/27 tax year Company profit to personal take-home Salary plus dividends Retained cash shown

Limited company tax calculator

Company tax estimate

Adjust inputs below — results update instantly.

Tax year 2026/27
How do you want to enter company income?
£

Enter profit before director salary, pension contributions and corporation tax.

£

Annual profit used in calculations = monthly profit × 12.

£
£
Expenses exceed estimated turnover — check your inputs.
£
£
Expenses exceed estimated turnover — check your inputs.
£
£

Amount you plan to withdraw from available post-tax company profit.

Selected dividends exceed available post-tax company profit.
£
£
£47,874 personal take-home / year £3,989/mo
Personal take-home is based on salary and dividends withdrawn. Post-tax profit not withdrawn is retained company cash.
Monthly net
£3,989
Total tax
£18,325
Effective rate
24.4%
Personal take-home£47,874
Dividend tax£4,696
Employer NI£1,136
Corporation tax£12,493
Company pension£0
Retained company cash£8,801
Show detailed breakdown ▼
Director salary£12,570.00
Employer National Insurance£1,135.50
Corporation tax£12,493.04
Salary income tax£0.00
Employee National Insurance£0.00
Dividend tax£4,696.25
Retained company cash£8,801.46
Personal take-home£47,873.75
Effective tax rate24.43%
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Quick answer

Calculate corporation tax 2026/27: 19% on profits up to £50,000, 25% above £250,000, marginal relief between. Enter profit after salary to see your exact bill.

Updated for 2026/27. Written and reviewed by James Whitfield against current GOV.UK and HMRC guidance · Editorial standards · Methodology. Estimates for planning only — not tax, accounting or financial advice.

Figures reviewed for the 2026/27 tax year (last updated July 2026). Source: GOV.UK.

About this calculator

Corporation tax calculator 2026/27: what it covers

This calculator estimates the corporation tax a limited company owes on its taxable profit for the 2026/27 year. It applies the small profits rate of 19% on profits up to £50,000 and the main rate of 25% on profits above £250,000. Between those two thresholds the company pays the main 25% rate but receives marginal relief, which produces an effective marginal rate of 26.5% on the slice of profit sitting inside the £50,000–£250,000 band.

Taxable profit is not the same as turnover. Allowable costs, director salary and employer pension contributions are deducted before tax is worked out, so a higher salary or pension top-up reduces the profit figure the calculator taxes. The result shown is the company's tax bill, not the amount you personally take home.

Corporation tax for a normal 12-month accounting period is due nine months and one day after the end of the company's financial year, and the CT600 return is filed within twelve months. Reading the result alongside your year-end date tells you both what is owed and roughly when it must be paid.

Common questions

Corporation tax calculator 2026/27 — FAQs

How does marginal relief work between £50,000 and £250,000?
Profits in this band are charged at the 25% main rate and then reduced by marginal relief, which tapers the benefit of the lower rate away as profit rises. The practical effect is that each extra pound of profit in the band is taxed at an effective marginal rate of 26.5%, higher than both the 19% and 25% headline rates.
Do associated companies change my corporation tax thresholds?
Yes. The £50,000 and £250,000 limits are divided by the number of associated companies plus one. If you control two associated companies, for example, each has thresholds of £25,000 and £125,000, so the small profits rate applies to a smaller amount of profit and marginal relief starts sooner.
When is corporation tax actually due?
For a standard 12-month accounting period, payment is due nine months and one day after your financial year-end. The company tax return (CT600) itself is filed later, within twelve months of the year-end, so the payment deadline usually arrives before the filing deadline.
Can salary or pension contributions reduce the bill?
Yes. A director's salary and employer pension contributions are allowable business expenses, so they lower taxable profit before corporation tax is calculated. Increasing either reduces the profit the calculator taxes, though salary also brings employer National Insurance into play at 15% above the £5,000 secondary threshold.
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A director loan account (DLA) tracks money owed between a director and their company. This guide covers how DLAs work, when they attract tax charges, and how to manage them.
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Getting set up

Business bank accounts

A limited company must keep its finances separate from personal accounts. These accounts are free to open.

Starling Business
Permanently free, no monthly fee. A fully licensed UK bank - deposits up to £85,000 are FSCS protected. Accepts limited companies and sole traders. 0.7% on Post Office cash deposits.
Open an account →
Tide
Free to open. Built-in invoicing and expense tracking. 20p per outgoing transfer on the free tier (Tide Plus is £9.99/month). Funds are safeguarded as e-money, not FSCS protected. Usually has a new-account offer.
Open an account →
Mettle by NatWest
Free. Single-director limited companies only (max two owners, one account user). Includes FreeAgent bookkeeping at no extra cost. Funds are safeguarded as e-money, not FSCS protected. No cash deposits.
Open an account →
Registering at Companies House

Companies House now charges £100 to register a limited company online (up from £50 in February 2026). Same-day digital registration is £156. You can register directly at gov.uk or through a formation agent.