2026/27
Corporation tax
| Band | Rate | Notes |
|---|---|---|
| Up to £50,000 | 19% | Small profits rate |
| £50,001 – £250,000 | 26.5% | Marginal relief band |
| Over £250,000 | 25% | Main rate |
2025/26
Corporation tax
| Band | Rate |
|---|---|
| Up to £50,000 | 19% |
| £50,001 – £250,000 | 26.5% |
| Over £250,000 | 25% |
Corporation tax for companies
Companies pay corporation tax on their taxable profits. A small-profits rate applies below a lower limit, the main rate above an upper limit, and marginal relief smooths the rate in between. Returns and payment are due after the accounting period ends. The tables above show the current rates.
Planning — around timing, allowances, salary versus dividends and reliefs like R&D — can reduce the bill legitimately. Our compliance service files accurate company accounts and tax returns.
Frequently asked
When is corporation tax due?+
Payment is normally due nine months and one day after the end of your accounting period, with the return due twelve months after. Larger companies pay in instalments.
How can I reduce corporation tax?+
Through capital allowances, the right salary/dividend mix, pension contributions, R&D relief where applicable and good timing. We plan this with you.