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.

Pre-filled with typical Retail figures: 12 employees, £25,000 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.

Taxable Profit

£0£112,500£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

£26,063

Marginal relief band (19-25%)

Effective rate23.2%

Taxable profit£112,500

After-tax profit£86,438

Monthly Tax Provision

£2,172 /month

Retail — Key Concerns

VAT threshold changes could force registration for smaller independent retailers
Business rates reform creates winners and losers — check if you qualify for lower multiplier
Online retail faces higher rates multiplier under reform proposals