UK Corporation Tax Rate Table
The UK Corporation Tax Rate Table carries 15 published figures read from 6 sources' own pages, from 0.50 to 33.75 percent, read 17 October 2026.
- 41 to 6
- 26 to 12
- 12 to 17
- 517 to 23
- 223 to 28
- 228 to 34
Bands
| Bucket | Value |
|---|---|
| 1 to 6 | 4 figures |
| 6 to 12 | 2 figures |
| 12 to 17 | 0 figures |
| 17 to 23 | 5 figures |
| 23 to 28 | 2 figures |
| 28 to 34 | 2 figures |
8 of the 19 named sources read in full publish a figure; 11 publish none, read 17 October 2026.
By figure
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| figuresmall profits rate | 19% | 19 to 19% | 3 |
| figuremain rate | 25% | 25 to 25% | 2 |
| figuremain rate profit threshold | 250,000GBP | 250,000 to 250,000GBP | 1 |
| figuremarginal relief lower limit | 50,000GBP | 50,000 to 50,000GBP | 2 |
| figurelate payment interest, base rate plus | 4% | 4 to 4% | 1 |
| figurerepayment interest, base rate minus | 1% | 1 to 1% | 1 |
| figurerepayment interest minimum floor | 0.5% | 0.5 to 0.5% | 1 |
| figurelate payment interest rate | 7.75% | 7.75 to 7.75% | 1 |
| figurerepayment interest rate | 2.75% | 2.75 to 2.75% | 1 |
| figuremarginal relief upper limit | 250,000GBP | 250,000 to 250,000GBP | 1 |
| figurespecial rate for unit trusts and open-ended investment companies | 20% | 20 to 20% | 1 |
| figuresmall ring fence profits rate | 19% | 19 to 19% | 1 |
| figuremain ring fence profits rate | 30% | 30 to 30% | 1 |
| figuresection 455 rate on a loan to a participator | 33.75% | 33.75 to 33.75% | 1 |
| figuresection 455 relief claim window | 2year | 2 to 2year | 1 |
| figurequarterly instalment exception, liability below | 10,000GBP | 10,000 to 10,000GBP | 1 |
| figuresection 455 tax due after the end of the accounting period | 9month | 9 to 9month | 1 |
| figurePatent Box rate | 10% | 10 to 10% | 1 |
| figurePatent Box election window | 2year | 2 to 2year | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| GOV.UK Corporation Tax rates and reliefs | 250,000GBP | main rate profit threshold | 2026-10-17 |
| HMRC rates and allowances: Corporation Tax | 250,000GBP | marginal relief upper limit | 2026-10-17 |
| GOV.UK Corporation Tax rates and reliefs | 50,000GBP | marginal relief lower limit | 2026-10-17 |
| HMRC rates and allowances: Corporation Tax | 50,000GBP | marginal relief lower limit | 2026-10-17 |
| GOV.UK Corporation Tax: paying in instalments | 10,000GBP | quarterly instalment exception, liability below | 2026-10-17 |
| GOV.UK Director's loans: you owe your company money | 33.75% | section 455 rate on a loan to a participator | 2026-10-17 |
| HMRC rates and allowances: Corporation Tax | 30% | main ring fence profits rate | 2026-10-17 |
| GOV.UK Marginal Relief for Corporation Tax | 25% | main rate | 2026-10-17 |
| HMRC rates and allowances: Corporation Tax | 25% | main rate | 2026-10-17 |
| HMRC rates and allowances: Corporation Tax | 20% | special rate for unit trusts and open-ended investment companies | 2026-10-17 |
| GOV.UK Marginal Relief for Corporation Tax | 19% | small profits rate | 2026-10-17 |
| GOV.UK Corporation Tax rates and reliefs | 19% | small profits rate | 2026-10-17 |
| HMRC rates and allowances: Corporation Tax | 19% | small profits rate | 2026-10-17 |
| HMRC rates and allowances: Corporation Tax | 19% | small ring fence profits rate | 2026-10-17 |
| GOV.UK Patent Box | 10% | Patent Box rate | 2026-10-17 |
| CTA 2010 s.455 (charge to tax on loan to participator) | 9month | section 455 tax due after the end of the accounting period | 2026-10-17 |
| HMRC interest rates for late and early payments | 7.75% | late payment interest rate | 2026-10-17 |
| HMRC interest rates for late and early payments | 4% | late payment interest, base rate plus | 2026-10-17 |
| HMRC interest rates for late and early payments | 2.75% | repayment interest rate | 2026-10-17 |
| GOV.UK Director's loans: you owe your company money | 2year | section 455 relief claim window | 2026-10-17 |
| GOV.UK Patent Box | 2year | Patent Box election window | 2026-10-17 |
| HMRC interest rates for late and early payments | 1% | repayment interest, base rate minus | 2026-10-17 |
| HMRC interest rates for late and early payments | 0.5% | repayment interest minimum floor | 2026-10-17 |
The sentence each figure was read from (23)
- GOV.UK Corporation Tax rates and reliefs, read 2026-10-17:
If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.
- HMRC rates and allowances: Corporation Tax, read 2026-10-17:
Marginal Relief upper limit £250,000 £250,000 £250,000 £250,000 —
- GOV.UK Corporation Tax rates and reliefs, read 2026-10-17:
The £50,000 and £250,000 profit thresholds are proportionately reduced for short accounting periods and by the total number of ‘associated companies’ your company has.
- HMRC rates and allowances: Corporation Tax, read 2026-10-17:
Main rate (all profits except ring fence profits) — — — — 19% Marginal Relief lower limit £50,000 £50,000 £50,000 £50,000 —
- GOV.UK Corporation Tax: paying in instalments, read 2026-10-17:
the amount of its total liability for the accounting period is less than £10,000 (or when the accounting period is less than 12 months, less than an annual rate of £10,000)
- GOV.UK Director's loans: you owe your company money, read 2026-10-17:
If the loan was more than £5,000 (and you took another loan of £5,000 or more up to 30 days before or after you repaid it) pay Corporation Tax at 33.75% of the original loan, or 32.5% if the loan was made before 6 April 2022.
- HMRC rates and allowances: Corporation Tax, read 2026-10-17:
Main ring fence profits rate (companies with profits over £250,000) 30% —
- GOV.UK Marginal Relief for Corporation Tax, read 2026-10-17:
25% for taxable profits above £250,000 (main rate)
- HMRC rates and allowances: Corporation Tax, read 2026-10-17:
Main rate (companies with profits over £250,000) 25% 25% 25% 25% —
- HMRC rates and allowances: Corporation Tax, read 2026-10-17:
Special rate for unit trusts and open-ended, investment companies 20% 20% 20% 20% 20%
- GOV.UK Marginal Relief for Corporation Tax, read 2026-10-17:
19% for taxable profits below £50,000 (small profit rate)
- GOV.UK Corporation Tax rates and reliefs, read 2026-10-17:
If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.
- HMRC rates and allowances: Corporation Tax, read 2026-10-17:
Small profits rate (companies with profits under £50,000) 19% 19 % 19% 19% —
- HMRC rates and allowances: Corporation Tax, read 2026-10-17:
Small ring fence profits rate (companies with profits under £50,000) 19% —
- GOV.UK Patent Box, read 2026-10-17:
Companies must elect into the Patent Box to apply the lower rate of Corporation Tax which is 10%.
- CTA 2010 s.455 (charge to tax on loan to participator), read 2026-10-17:
There is due from the company, as if it were an amount of corporation tax chargeable on the company for the accounting period in which the loan or advance is made, an amount equal to [F2such percentage of the amount of the loan or advance as corresponds to the dividend upper rate specified in section 8(2) of ITA 2007 for the tax year in which the loan or advance is made] . Tax due under this secti
- HMRC interest rates for late and early payments, read 2026-10-17:
late payment interest rate — 7.75% from 9 January 2026
- HMRC interest rates for late and early payments, read 2026-10-17:
late payment interest set at base rate plus 4% from 6 April 2025 (was plus 2.5% on or before 5 April 2025)
- HMRC interest rates for late and early payments, read 2026-10-17:
repayment interest rate — 2.75% from 9 January 2026
- GOV.UK Director's loans: you owe your company money, read 2026-10-17:
If you’re reclaiming 2 years or more after the end of the accounting period when the loan was taken out, fill in form L2P and either include it with your latest Company Tax Return or post it separately.
- GOV.UK Patent Box, read 2026-10-17:
You have to make an election to benefit from the reduced rate of Corporation Tax that applies to the Patent Box. This must be done within 2 years after the end of the accounting period in which the relevant profits and income arose.
- HMRC interest rates for late and early payments, read 2026-10-17:
repayment interest, set at base rate minus 1%, with a lower limit of 0.5% (known as the ‘minimum floor’)
- HMRC interest rates for late and early payments, read 2026-10-17:
Repayment interest will be paid at 0.5% until the Bank of England raises the base rate above 1.5%.
Read in full, publishes no figure
11 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- GOV.UK Pay your Corporation Tax bill, read 2026-09-19: read in full and no accepted figure on the page
- GOV.UK Company Tax Returns, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK Company Tax Returns: penalties for late filing, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK Director's loans overview, read 2026-09-12: read in full and no accepted figure on the page
- CTA 2010 s.439 (meaning of close company), read 2026-10-17: read in full and no accepted figure on the page
- CTA 2010 s.18A (small profits rate and the limits), read 2026-10-17: read in full and no accepted figure on the page
- HMRC CTM61505: loans to participators, the charge, read 2026-09-12: every candidate on the page was refused
- HMRC CTM60000: close companies, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CTM03900: associated companies, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CTM03950: associated companies, the counting rule, read 2026-09-12: read in full and no accepted figure on the page
- Companies House company information service, read 2026-09-12: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
8 of the 19 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 15 figures, never sentences; 38 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rate, threshold, deadline and penalty with its effective date, quoted from HMRC or the Act: the main rate, the small profits rate, the marginal relief fraction and its £50,000 and £250,000 limits, the divisor for associated companies, the s455 rate on a loan to a participator, the patent box rate, the instalment trigger, the late-filing penalty ladder and HMRC's own late-payment and repayment interest rates.
Two things come out of it that no HMRC page publishes: the EFFECTIVE RATE CURVE between the two limits (the 26.5% marginal band, and what it becomes once the limits are divided by associated companies), and the SERIES of every one of those figures across financial years, so a page can say what changed, when, and what it cost a company of a given size.
38 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (19)
- GOV.UK Corporation Tax rates and reliefs(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Marginal Relief for Corporation Tax(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and allowances: Corporation Tax(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Corporation Tax: paying in instalments(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Pay your Corporation Tax bill(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Company Tax Returns(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Company Tax Returns: penalties for late filing(the publisher's own terms; quoted for reporting and comment)
- HMRC interest rates for late and early payments(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Director's loans: you owe your company money(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Director's loans overview(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Patent Box(the publisher's own terms; quoted for reporting and comment)
- CTA 2010 s.455 (charge to tax on loan to participator)(the publisher's own terms; quoted for reporting and comment)
- CTA 2010 s.439 (meaning of close company)(the publisher's own terms; quoted for reporting and comment)
- CTA 2010 s.18A (small profits rate and the limits)(the publisher's own terms; quoted for reporting and comment)
- HMRC CTM61505: loans to participators, the charge(the publisher's own terms; quoted for reporting and comment)
- HMRC CTM60000: close companies(the publisher's own terms; quoted for reporting and comment)
- HMRC CTM03900: associated companies(the publisher's own terms; quoted for reporting and comment)
- HMRC CTM03950: associated companies, the counting rule(the publisher's own terms; quoted for reporting and comment)
- Companies House company information service(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The UK Corporation Tax Rate Table carries 15 published figures read from 6 sources' own pages, from 0.50 to 33.75 percent, read 17 October 2026.
8 of the 19 named sources read in full publish a figure; 11 publish none, read 17 October 2026.
UK Corporation Tax Rate Table, figure small profits rate: median 19 percent across 3 sources, read 17 October 2026.
UK Corporation Tax Rate Table, figure main rate: median 25 percent across 2 sources, read 17 October 2026.
UK Corporation Tax Rate Table, figure main rate profit threshold: median 250,000 GBP across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure marginal relief lower limit: median 50,000 GBP across 2 sources, read 17 October 2026.
UK Corporation Tax Rate Table, figure late payment interest, base rate plus: median 4 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure repayment interest, base rate minus: median 1 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure repayment interest minimum floor: median 0.50 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure late payment interest rate: median 7.75 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure repayment interest rate: median 2.75 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure marginal relief upper limit: median 250,000 GBP across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure special rate for unit trusts and open-ended investment companies: median 20 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure small ring fence profits rate: median 19 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure main ring fence profits rate: median 30 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure section 455 rate on a loan to a participator: median 33.75 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure section 455 relief claim window: median 2 year across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure quarterly instalment exception, liability below: median 10,000 GBP across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure section 455 tax due after the end of the accounting period: median 9 month across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure Patent Box rate: median 10 percent across 1 source, read 17 October 2026.
UK Corporation Tax Rate Table, figure Patent Box election window: median 2 year across 1 source, read 17 October 2026.
Cite as: "Corp Tax Calculator UK Corporation Tax Rate Table", updated 2026-10-18, https://corptaxcalculator.co.uk/datasets/uk-corporation-tax-rate-table/.
Download the CSV (23 rows, computed 2026-10-18)