Limited Company Tax Calculator – 2026/27

Use our online calculator to estimate your company’s taxable profit, Corporation Tax bill and the profit left available for dividends.

Enter your company’s estimated turnover and allowable business expenses. The calculator works out taxable profit, applies the relevant Corporation Tax rate and shows the amount remaining after Corporation Tax.

Payroll costs such as directors’ salaries, employer National Insurance and employer pension contributions should be included in your allowable expenses where they are deductible for Corporation Tax purposes.

How Corporation Tax works in 2026/27

Limited companies pay Corporation Tax on their taxable profits after deducting allowable business expenses.

• Small profits rate: 19% where taxable profits are £50,000 or less.
• Main rate: 25% where taxable profits are £250,000 or more.
• Marginal Relief: applies where profits fall between £50,000 and £250,000, producing a gradual increase in the effective Corporation Tax rate.

The 26.5% figure sometimes quoted for profits in the marginal-relief band is the marginal rate on additional profit, not a flat 26.5% Corporation Tax charge on all profits.

Associated companies

The £50,000 and £250,000 Corporation Tax thresholds are reduced where your company has associated companies. For example, if your company has one other associated company, the thresholds are divided by two.

The calculator lets you enter the number of other associated companies so the thresholds can be adjusted automatically.

Short accounting periods

The Corporation Tax profit limits are based on a 12-month accounting period. If your accounting period is shorter, the £50,000 and £250,000 limits are reduced proportionately. Select the appropriate accounting-period length in the calculator.

What counts as an expense?

Allowable company expenses can include staff and directors’ salaries, employer National Insurance, employer pension contributions, accountancy fees, software, insurance and other costs incurred wholly and exclusively for the purposes of the business.

Not every company payment is deductible for Corporation Tax, so check our guide to limited company expenses or ask your accountant if you are unsure.

Profit available for dividends

After Corporation Tax, the remaining company profit can normally be retained in the business or distributed to shareholders as dividends, provided the company has sufficient distributable reserves.

This calculator deliberately stops at that point. Any dividends you personally receive may then be subject to dividend tax.

Further resources

• Guide to Corporation Tax
• Limited company expenses guide
• Dividend tax guide
• Best salary and dividend split for directors
• Sole trader tax calculator