๐Ÿ‡ฌ๐Ÿ‡ง United Kingdom ยท Guide

Corporation Tax โ€” Complete Overview

Every UK limited company pays Corporation Tax on its profits. Here's how the rate structure works.

Tax Year 2025/26Last reviewed 24 Jul 2026

Rate structure

Profit levelRate
Up to ยฃ50,00019% (Small Profits Rate)
ยฃ50,000 โ€“ ยฃ250,000Marginal relief โ€” effective rate rises gradually toward 25%
Above ยฃ250,00025% (Main Rate)

These thresholds are divided among "associated companies" โ€” if you own more than one company, the ยฃ50,000 and ยฃ250,000 limits are split between them.

Filing and payment

Calculate your exact Corporation Tax, including marginal relief.

Use the Corporation Tax Calculator โ†’
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Associated company rules and specific reliefs aren't covered here. Consult an accountant for company-specific tax planning.