Small profits rate, 19%
On taxable profits of £50,000 or less.
Free Corporation Tax calculator
How much Corporation Tax will your company pay?
19% on profits up to £50,000, 25% from £250,000, and marginal relief between. Enter the company's taxable profit - and any associated companies, or a short period - and see the tax, the rate and the relief, with the working shown.
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The rates
19%, 25%, and marginal relief between.
Main rate, 25%
On taxable profits of more than £250,000.
Marginal relief
Between the two, the tax is worked out at 25% and reduced by marginal relief, so the rate rises gradually. The limits are divided by the number of associated companies, and cut in proportion for a period shorter than 12 months.
HMRC's own words: Corporation Tax rates and Marginal Relief. Due nine months and one day after the period ends - Corporation Tax for limited companies.
What Stoneledger does
The tax and the accounts from the same books.
- Taxable profit from the ledger, with depreciation added back and capital allowances taken off.
- The year's accounts, in Companies House's layout, from the same figures.
- What the company can pay out, and the tax on taking it.
A company's tax and accounts, from its own books.
Corporation Tax worked out from the ledger, with the accounts and the dividends beside it.