Enter your company's taxable profit to estimate corporation tax. Profits up to £50,000 are taxed at 19%, profits at or above £250,000 at 25%, with marginal relief tapering between.
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The small profits rate of 19% applies to taxable profits up to £50,000. The main rate of 25% applies at £250,000 and above. Between the two, marginal relief tapers the effective rate using a fraction of 3/200. The thresholds are reduced if you have associated companies or a short accounting period. This is an estimate.
Marginal relief reduces the corporation tax bill for profits between £50,000 and £250,000, so the effective rate rises gradually from 19% to 25% rather than jumping. It uses the standard fraction of 3/200.
Yes. The £50,000 and £250,000 limits are divided by the number of associated companies, which can push more of your profit into the higher rate.