Finance calculators

Corporation Tax Calculator

Updated Jul 8, 2026 By Jehan Wadia
Rate Formulas

Stage 1: Calculate Your Corporation Tax

Enter your profit and tax year to see your corporation tax owed. Results update instantly.

Your profit and tax year
Allowed range: $0 to $999,999,999.
Determines the applicable rates & thresholds.
Marginal Relief Band
Auto-detected from your profit & year.

Corporation Tax Summary

Tax Breakdown

Quarterly Installment Payments Companies with profits over $1,500,000 must pay their corporation tax in four quarterly installments rather than in a single payment.

Stage 2: Understand Your Financing Options

Model the cost of financing your tax bill and the tax relief available on the interest. Pre-filled from Stage 1 — override the amount if you wish.

Financing inputs
Auto-filled from Stage 1; editable.
Range: 0.00% to 50.00%.
Range: 1 to 60 months.

Financing & Tax Relief Summary

Step-by-Step Solution

Tax Year Lower Threshold Upper Threshold Small Profits Rate Main Rate Marginal Relief Fraction

Introduction

This free corporation tax calculator helps you work out how much tax your company owes on its profits. Enter your profit before tax and pick your tax year to get instant results. The tool covers tax years from 2022–23 through 2025–26 and handles all three rate bands: the small profits rate, the main rate, and marginal relief.

In Stage 1, you will see your total corporation tax, your effective tax rate, and your profit after tax. You can also compare two tax years side by side to see how rate changes affect your bill. The calculator checks if quarterly installment payments apply based on the £1,500,000 profit threshold.

In Stage 2, you can model the cost of financing your tax bill with a loan. It shows the total interest you would pay, the tax relief you can claim on that interest, and the true net cost of borrowing. A full step-by-step breakdown shows exactly how each number is calculated so you can follow the math yourself.

How to Use Our Corporation Tax Calculator

Enter your company's profit and tax year details below. The calculator will show your corporation tax owed, your effective tax rate, and the cost of financing your tax bill.

Profit Before Tax: Type in your company's total taxable profit before any corporation tax is taken off. This must be between $0 and $999,999,999.

Tax Year: Pick the tax year that applies to your company. The calculator uses this to find the correct tax rates and thresholds for that year.

Compare Tax Years: Turn this on if you want to see your tax bill side by side for two different tax years. When switched on, pick a second tax year from the dropdown that appears.

Corporation Tax Amount to Finance: This field auto-fills with your tax bill from Stage 1. Change it if you only want to finance part of your tax or a different amount.

Annual Interest Rate (%): Enter the yearly interest rate your lender charges. This must be between 0% and 50%.

Loan Term (Months): Enter how many months you plan to repay the loan. This must be between 1 and 60 months.

Press Calculate to see your results, or press Reset to clear all fields back to their starting values. Results also update as you type.

What Is Corporation Tax?

Corporation tax is a tax that companies pay on their profits. If your business makes money, the government takes a share of that profit. This is not the same as income tax, which people pay on their own earnings. Corporation tax is only for businesses like limited companies.

How Corporation Tax Rates Work

Not all companies pay the same rate. The rate you pay depends on how much profit your company makes. There are two main rates. The small profits rate is 19% and applies to companies with profits of £50,000 or less. The main rate is 25% and applies to companies with profits of £250,000 or more.

If your profit falls between £50,000 and £250,000, you are in the marginal relief band. In this band, you pay the 25% main rate, but you get a discount called marginal relief. This lowers your actual tax bill so you pay somewhere between 19% and 25%. The exact amount depends on your profit level. You can use our effective tax rate calculator to see your true rate after relief is applied.

When You Must Pay

Most companies must pay their corporation tax bill in one lump sum. This payment is due 9 months and 1 day after the end of your accounting period. However, if your profits are above £1,500,000, you must pay in four quarterly installments spread across the year instead of one single payment.

Financing Your Tax Bill

Some businesses choose to borrow money to pay their corporation tax. When you take out a business loan to pay tax, you pay interest on that loan. The good news is that loan interest is a business expense. This means it can reduce your taxable profit, which lowers your tax bill slightly. The calculator above helps you see exactly how much you could save this way. You can also use our loan payment calculator to estimate monthly repayments on any financing you arrange.

Why Your Effective Tax Rate Matters

Your effective tax rate is the true percentage of your profit that goes to tax. It is found by dividing your total tax bill by your total profit. This number is often more useful than the headline rate because it shows what you actually pay after any relief is applied. Understanding your effective rate also helps when planning dividend distributions, calculating your company's return on investment, or deciding whether to reinvest profits back into the business.


Formulas used

Corporation Tax (Single Rate)
CT = P \times r
Marginal Relief
MR = \frac{3}{200} \times (U - P)
Corporation Tax (Marginal Relief Band)
CT = P \times r_{main} - MR
Effective Tax Rate
\text{Effective Rate} = \frac{CT}{P}
Total Interest Cost
I = \text{Principal} \times r \times \frac{\text{months}}{12}
Corporation Tax Saving on Interest
\text{Saving} = I \times \text{CT Rate}
Net Cost of Financing
\text{Net Cost} = I - \text{Saving}
Interest Rate Net of CT Saving
r_{net} = r \times (1 - \text{CT Rate})

Frequently asked questions

What profit figure should I enter into the calculator?

Enter your company's total taxable profit before corporation tax is deducted. This is your revenue minus all allowable business expenses, but before you subtract the tax itself. Do not include personal income or money that is not taxable.

Why does the calculator show a dollar sign instead of a pound sign?

The calculator displays a dollar sign ($) by default, but the tax rates and thresholds it uses are based on UK corporation tax rules. The numbers and bands (such as £50,000 and £250,000) match HMRC rates. You can treat the currency symbol as pounds for UK tax purposes.

What is marginal relief and how does it reduce my tax?

Marginal relief is a discount given to companies with profits between £50,000 and £250,000. Without it, you would pay the full 25% main rate. Marginal relief reduces your bill using the formula: 3/200 × (upper threshold minus your profit). This means your effective rate falls somewhere between 19% and 25%.

Can I use this calculator for a short accounting period?

This calculator assumes a standard 12-month accounting period. If your company has a short accounting period, the lower and upper thresholds are reduced proportionally. You would need to adjust the profit thresholds yourself before comparing results.

What are quarterly installment payments?

If your company's profits are above £1,500,000, you must pay your corporation tax in four equal payments spread across the year. These are due in months 7, 10, 13, and 16 of your accounting period. Companies below this threshold pay in one lump sum instead.

Why was the 2022–23 tax year a flat rate?

In 2022–23, all companies paid corporation tax at a single flat rate of 19%, no matter how much profit they made. The small profits rate and main rate split only started from April 2023 (the 2023–24 tax year), when the main rate rose to 25%.

How does the compare tax years feature work?

Turn on the Compare Tax Years toggle and pick a second tax year. The calculator will show your tax bill for both years side by side using the same profit figure. This helps you see how rate changes between years affect your total tax.

How is the interest cost calculated in Stage 2?

The calculator uses simple interest. It multiplies your loan amount by the annual interest rate, then adjusts for the number of months. The formula is: Interest = Principal × (Rate ÷ 100) × (Months ÷ 12).

What does net cost of financing mean?

Net cost of financing is the true cost of borrowing after tax relief. When you pay interest on a business loan, that interest reduces your taxable profit. The tax saving is subtracted from the total interest to give you the real cost. Net cost = Total interest minus the corporation tax saving on that interest.

What CT rate is used for the tax relief on interest?

The calculator uses your effective corporation tax rate from Stage 1, not the headline rate. This is your actual tax bill divided by your profit. It gives a more accurate picture of the relief you receive, especially if marginal relief applies.

Does this calculator account for associated companies?

No. If your company has associated companies, the profit thresholds (£50,000 and £250,000) are divided by the number of associated companies plus one. You would need to adjust your thresholds manually before using this tool.

Can I edit the corporation tax amount in Stage 2?

Yes. Stage 2 auto-fills with your tax bill from Stage 1, but you can type in any amount. This is useful if you only want to finance part of your tax bill or if you want to model a different borrowing amount.

Is this calculator accurate for all UK companies?

This calculator covers standard UK corporation tax rates for the years 2022–23 through 2025–26. It does not handle special cases like ring-fence profits from oil and gas, bank surcharges, or companies with overseas income. For complex situations, speak to a tax advisor.

What happens if I enter zero or a negative profit?

The calculator requires a profit greater than zero. Companies that make a loss do not owe corporation tax and may be able to carry the loss forward or backward to offset against other profits. This tool does not calculate loss relief.

How do I read the tax breakdown chart?

The stacked bar chart splits your total profit into two parts: the green section is your profit after tax (what you keep), and the dark blue section is the corporation tax you owe. The percentages show each part as a share of your total profit.