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Corporation Tax 계산기

Corporation Tax Calculator (UK 2024)

After allowable deductions

UK Corporation Tax: 19% (profits <£50K) · Marginal relief (£50K–£250K) · 25% (profits >£250K)

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Detailed Guide Coming Soon

We're working on a comprehensive educational guide for the Corporation Tax Calculator in your language. The content below is shown in English.

이란 무엇인가 Corporation Tax Calculator?

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Corporation Tax (CT) is charged on the taxable profits of limited companies trading in the UK. From April 2023, the UK introduced a new two-rate system: 19% for small profits and 25% for large profits, with marginal relief for profits between £50,000 and £250,000.

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공식

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f(x)Marginal relief formula: MR = (upper limit − profit) × (upper − lower) / upper × (main rate − small rate)

변수 설명

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기호이름단위설명
MR(upper limit − profit) × (upper − lower) / upper × (main rate − small rate)—(upper limit − profit) × (upper − lower) / upper × (main rate − small rate)

방법 Corporation Tax Calculator

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  1. 1Small profits rate: 19% on profits up to £50,000
  2. 2Main rate: 25% on profits above £250,000
  3. 3Marginal relief applies between £50,000 and £250,000 — effective rate between 19% and 25%
  4. 4Marginal relief formula: MR = (upper limit − profit) × (upper − lower) / upper × (main rate − small rate)
  5. 5CT return must be filed within 12 months of year end; CT paid within 9 months

풀어진 예시

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예제 1
주어진 값:£40,000 profit
결과:CT = £7,600 (19%)

Small profits rate — straightforward

예제 2
주어진 값:£150,000 profit
결과:CT = ~£32,750 (effective 21.8%)

Marginal relief applies between £50K and £250K

예제 3
주어진 값:£400,000 profit
결과:CT = £100,000 (25%)

Full main rate — no marginal relief

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Corporation Tax Rates 2024/25

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Profit LevelRate AppliedNotes
Up to £50,00019%Small profits rate
£50,001 – £249,99919–25% (marginal)Marginal relief reduces effective rate
£250,000+25%Main rate — no relief
Associated companiesDivide limitsLimits divided by number of related companies

자주 묻는 질문

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Q

What is Corporation Tax?

A

Corporation Tax (CT) is charged on the taxable profits of limited companies trading in the UK. From April 2023, the UK introduced a new two-rate system: 19% for small profits and 25% for large profits, with marginal relief for profits between £50,000 and £250,000

Q

How accurate is the Corporation Tax calculator?

A

The calculator uses the standard published formula for corporation tax. Results are accurate to the precision of the inputs you provide. For financial, medical, or legal decisions, always verify with a qualified professional.

Q

What units does the Corporation Tax calculator use?

A

This calculator works with inches, British pounds, percentages. You can enter values in the units shown — the calculator handles all conversions internally.

Q

What formula does the Corporation Tax calculator use?

A

The calculator applies the standard formula for this type of calculation. See the 'How It Works' steps above for the detailed formula breakdown.

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전문가 팁

Capital allowances (Full Expensing since April 2023) allow 100% first-year deductions for qualifying plant and machinery — significantly reducing taxable profits in investment-heavy years.

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Accuracy-checked
Reviewed October 2026
Our methodology

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