Corporation Tax Calculator UK

Unlock the power of our exclusive Corporation Tax Calculator to stay ahead!

How does Corporation Tax affect UK companies?

Corporation Tax is the tax that is charged on the profits of limited companies, including those that are engaged in any property-related activity. Unlike individual landlords, companies are subject to Corporation Tax on their income and gains.

Usually, individual landlords do not have to worry about Corporation Tax, however if the property has been purchased under the name of a limited company, they will be liable to Corporation Tax instead of Income Tax and Capital Gains Tax.

What are the applicable Corporation Tax rates in the UK?

The Corporation Tax for 2025/26 has been listed below:

Tax Band
Corporation Tax Rate (2025/26)
Companies with annual profits <£50k
19%
Annual profits between £50-250k (eligible for Marginal Relief)
19-25%
Annual profits >£250k (ineligible for Marginal Relief)
25%

When do we need to file Corporation Tax Return?

The Corporation Tax Return should be filed within 12 months from the end of the accounting period. Along with the return, the company must submit a set of accounts, any required detailed analysis and the computations necessary to verify the return’s completeness and accuracy.

The deadline for filing the Corporation Tax Return is nine months and one day after the end of the chargeable accounting period. For large companies, Corporation Tax is paid in instalments.

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