Pre-filled with typical Education & Training figures: 20 employees, £28,000 average salary. Adjust the sliders for your actual numbers.

Corporation Tax Calculator

UK corporation tax is 25% on profits above £250,000 and 19% on profits under £50,000, with marginal relief in between. Enter your taxable profit to see your exact bill and effective rate.

£0£120,000£500k

How Corporation Tax Works

• Profits up to £50,000: 19% (small profits rate)

• Profits £50,001 - £250,000: 19-25% (marginal relief)

• Profits above £250,000: 25% (main rate)

Your Corporation Tax Bill

£28,050

Marginal relief band (19-25%)

Effective rate23.4%
Taxable profit£120,000
After-tax profit£91,950

Monthly Tax Provision

£2,338 /month

Education & Training — Key Concerns

  • VAT on private school fees is a new cost from January 2025
  • Nurseries hit by minimum wage increase for support staff
  • Pension costs compound employment cost pressure

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Frequently Asked Questions

What is the UK corporation tax rate?
The main rate is 25% for profits above £250,000. The small profits rate is 19% for profits up to £50,000. Marginal relief applies between £50,000 and £250,000.
When is corporation tax due?
Corporation tax is due 9 months and 1 day after the end of your accounting period. Large companies (profits over £1.5m) pay in quarterly instalments.
Can I reduce my corporation tax bill?
Yes, through allowable business expenses, capital allowances, R&D tax credits, pension contributions, and charitable donations.