Estimate your UK corporation tax bill for 2024/25 — including marginal relief for profits between £50,000 and £250,000.
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How This Works
2024/25 rates: small profits rate 19% (on profits up to £50,000). Main rate 25% (on profits over £250,000). Marginal relief applies between £50,000–£250,000 — the effective rate tapers between 19% and 25%. If you have associated companies (under common control), the limits are divided equally between them.
Marginal relief is a mechanism that tapers the corporation tax rate between 19% and 25% for profits between £50,000 and £250,000. Without it, jumping from £49,999 to £50,001 in profit would increase tax disproportionately. The relief means the effective rate smoothly increases from 19% at £50,000 to 25% at £250,000. The marginal relief fraction formula: (U-P)/U × P × 3/200, where U=upper limit, P=profit.