Home / Questions / What Is the Corporation Tax Rate for Small Companies?
Last updated 23 October 2026. Written by the Limited Company Accountant UK team, part of Accotax. Figures are for the 2026/27 tax year; always check GOV.UK for the latest rates.
Short answer: For 2026/27 the small profits rate is 19% on profits up to £50,000. Profits above £250,000 pay 25%, and profits in between pay 25% less marginal relief.
At a glance
| Up to £50,000 | 19% |
|---|---|
| £50,000 to £250,000 | 25% less marginal relief (26.5% effective) |
| Over £250,000 | 25% |
Associated companies
The limits are divided by the number of associated companies, so a group of two has limits of £25,000 and £125,000.
Calculate yours
Use our corporation tax calculator for an instant estimate.
Want this handled for you?
Fixed monthly fee, named accountant, free first consultation. Get a free quote or call 0203 4411 258.
The bottom line
For 2026/27 the small profits rate is 19% on profits up to £50,000. If you would rather not do it alone, our fixed fees start at £45.83 + VAT a month.
Frequently asked questions
Is corporation tax 19% or 25%?
Both. Small profits pay 19%, large profits pay 25%.
Does the rate change each year?
Rates are set by Government, so check GOV.UK each year.
Ready for a fixed monthly price?
Our packages start at £45.83 + VAT and cover accounts, tax and deadlines. Get a free quote or call 0203 4411 258.
Keep reading