🧮 UK Calculator

Corporation Tax Marginal Relief Calculator

Calculate UK Corporation Tax with Marginal Relief for 2025/26

Corporation Tax Calculation
Taxable Profit: £0.00
Augmented Profit: £0.00
Corporation Tax Rate: 0%
Corporation Tax Before Relief: £0.00
Marginal Relief: £0.00
Corporation Tax Due
£0.00
Effective CT Rate: 0.0%
Profit After Tax: £0.00

Corporation Tax Rates 2025/26:

  • Small Profits Rate: 19% (profits up to £50,000)
  • Main Rate: 25% (profits over £250,000)
  • Marginal Relief: Available for profits between £50,000 - £250,000
  • Marginal Rate: Effective rate of 26.5% in marginal relief band
Profit Band Rate Your Position
£0 - £50,000 19% -
£50,001 - £250,000 26.5% (with relief) -
£250,001+ 25% -

Note: This calculator provides estimates based on standard CT rules. Complex situations may require professional advice. Thresholds are adjusted for associated companies and short accounting periods.

About This Calculator

This calculator is part of UK Calculator's comprehensive suite of financial, health, and utility tools designed specifically for UK residents. All calculations use the latest 2025/26 tax rates and official UK guidelines.

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✓ Expert Reviewed — This calculator is reviewed by our team of financial experts and updated regularly with the latest UK tax rates and regulations. Last verified: January 2026.

Last updated: January 2026 | Verified with latest UK rates

💡 Pro Tips for Accurate Results
  • Double-check your input values before calculating
  • Use the correct unit format (metric or imperial)
  • For complex calculations, break them into smaller steps
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📊 Understanding Your Results

Our Marginal Relief Calculator provides:

  • Instant calculations - Results appear immediately
  • Accurate formulas - Based on official UK standards
  • Clear explanations - Understand how results are derived
  • 2025/26 updated - Using current rates and regulations
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Our calculators use verified formulas and are regularly updated for accuracy.

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People Also Ask

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We update all calculators with new rates as soon as they're announced - typically at the start of each tax year (April) or when significant changes occur.

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