UK Corporation Tax Calculator

Use this calculator to estimate UK corporation tax from company profit.

What this calculator does

The UK corporation tax calculator estimates corporation tax on company profits.

It uses:

• taxable company profit
• applicable corporation tax rate assumptions
• marginal relief assumptions, where relevant

This gives you an estimated corporation tax bill and approximate post-tax profit.

UK Corporation Tax Formula

Corporation Tax = Taxable Profit x Applicable Corporation Tax Rate

Where:

• Taxable profit is company profit after allowable expenses and adjustments
• Applicable rate depends on the profit level and current UK corporation tax rules
• Post-tax profit is taxable profit minus corporation tax

Example calculation

If taxable profit is 100,000 and the applicable effective corporation tax rate is 25%, estimated corporation tax is 25,000 and post-tax profit is 75,000.

Actual results can differ when marginal relief, associated companies, losses, capital allowances, or disallowed expenses apply.

When to use this calculator

Use this calculator when you want to:

• estimate a UK limited company's corporation tax bill
• plan how much cash to reserve for tax
• model profit after corporation tax
• compare scenarios before dividends, salary, or reinvestment decisions

For PAYE salary planning, use the UK PAYE Tax Calculator.

FAQs

What profits are subject to UK corporation tax?

Corporation tax generally applies to taxable company profits after allowable deductions and adjustments.

Is corporation tax the same as dividend tax?

No. Corporation tax is paid by the company on company profits. Dividend tax is paid by shareholders personally when they receive dividends.