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Corporation Tax Calculator (UK 2024)

Annual taxable profit (£)

After allowable deductions

UK Corporation Tax: 19% (profits <£50K) · Marginal relief (£50K–£250K) · 25% (profits >£250K)

What is Corporation Tax Calculator?

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Corporation Tax (CT) is charged on the taxable profits of limited companies trading in the UK. From April 2023, the UK introduced a new two-rate system: 19% for small profits and 25% for large profits, with marginal relief for profits between £50,000 and £250,000.

Calkulon makes complex calculations simple — built for students and everyday problem-solvers.

Vzorec

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f(x)Marginal relief formula: MR = (upper limit − profit) × (upper − lower) / upper × (main rate − small rate)

Variable Legend

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Symbol	Meno	Jednotka	Popis
MR	(upper limit − profit) × (upper − lower) / upper × (main rate − small rate)	—	(upper limit − profit) × (upper − lower) / upper × (main rate − small rate)

How to Corporation Tax Calculator

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1Small profits rate: 19% on profits up to £50,000
2Main rate: 25% on profits above £250,000
3Marginal relief applies between £50,000 and £250,000 — effective rate between 19% and 25%
4Marginal relief formula: MR = (upper limit − profit) × (upper − lower) / upper × (main rate − small rate)
5CT return must be filed within 12 months of year end; CT paid within 9 months

Worked Examples

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Example 1

Given:£40,000 profit

Výsledok:CT = £7,600 (19%)

Small profits rate — straightforward

Example 2

Given:£150,000 profit

Výsledok:CT = ~£32,750 (effective 21.8%)

Marginal relief applies between £50K and £250K

Example 3

Given:£400,000 profit

Výsledok:CT = £100,000 (25%)

Full main rate — no marginal relief

Real-World Applications

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Personal financial planning and budget setting

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Comparing loan options before signing agreements

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Understanding the true cost of borrowing over time

Corporation Tax Rates 2024/25

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Profit Level	Rate Applied	Notes
Up to £50,000	19%	Small profits rate
£50,001 – £249,999	19–25% (marginal)	Marginal relief reduces effective rate
£250,000+	25%	Main rate — no relief
Associated companies	Divide limits	Limits divided by number of related companies

Frequently Asked Questions

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What is Corporation Tax?

How accurate is the Corporation Tax calculator?

The calculator uses the standard published formula for corporation tax. Results are accurate to the precision of the inputs you provide. For financial, medical, or legal decisions, always verify with a qualified professional.

What units does the Corporation Tax calculator use?

This calculator works with inches, British pounds, percentages. You can enter values in the units shown — the calculator handles all conversions internally.

What formula does the Corporation Tax calculator use?

The calculator applies the standard formula for this type of calculation. See the 'How It Works' steps above for the detailed formula breakdown.

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Pro Tip

Capital allowances (Full Expensing since April 2023) allow 100% first-year deductions for qualifying plant and machinery — significantly reducing taxable profits in investment-heavy years.

References

Len na informačné účely. Tento nástroj nepredstavuje finančné poradenstvo. Pred investičnými alebo finančnými rozhodnutiami sa poraďte s kvalifikovaným finančným poradcom.

Deep Dive

Read the full guide on how to use this calculator effectively

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Formula-verified for precision

Reviewed October 2026

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