UK corporation tax calculator 2026 to 2027

Calculate UK corporation tax for 2026-27. Small profits rate, main rate, and marginal relief band - all current HMRC figures.

Corporation tax on £40,000 profit is £7,600.00.

Frequently asked questions

What is the UK corporation tax rate for 2026-27?

The main rate is 25% for profits over £250,000. Small companies with profits below £50,000 pay 19%. Marginal relief applies between £50,000 and £250,000.

When is corporation tax due?

Corporation tax is due nine months and one day after your company's accounting period ends.