What are the UK Corporation Tax rates for 2025/2026?

The Small Profits Rate is 19% for company profits under £50,000. The Main Rate is 25% for profits over £250,000. Profits between £50,000 and £250,000 receive Marginal Relief (effective rate between 19% and 25%).

What is the tax-free dividend allowance in the UK?

The UK tax-free dividend allowance is £500. Dividend income above £500 is taxed at 8.75% (Basic Rate), 33.75% (Higher Rate), or 39.35% (Additional Rate).

What are the UK Corporation Tax rates for 2025/2026?

The Small Profits Rate is 19% for company profits under £50,000. The Main Rate is 25% for profits over £250,000. Profits between £50,000 and £250,000 receive Marginal Relief (effective rate between 19% and 25%).

What is the tax-free dividend allowance in the UK?

The UK tax-free dividend allowance is £500. Dividend income above £500 is taxed at 8.75% (Basic Rate), 33.75% (Higher Rate), or 39.35% (Additional Rate).

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HMRC Corporation Tax & Dividend Rates 2025/2026

UK Corporation Tax & Director Dividend Calculator

Calculate UK Limited Company Corporation Tax under 19% Small Profits, 25% Main Rate, Marginal Relief, and Director dividend tax rates.

⚡ Statutory HMRC Corporation Tax & Dividend Rules (2025/2026):

• Small Profits Rate (19%): Applies to net profits up to £50,000.
• Main Rate (25%): Applies to net profits over £250,000.
• Marginal Relief Tapering: Profits between £50k and £250k receive Marginal Relief (effective tax rate 19% to 25%).
• Dividend Tax Rates: £500 Tax-Free Allowance → 8.75% (Basic) / 33.75% (Higher) / 39.35% (Additional).

Corporate Profit & Tax Evaluator

GOV.UK VerifiedOfficial UK Government References & Legal Sources

• GOV.UK Corporation Tax Rates & Marginal Relief: gov.uk/corporation-tax-rates
• GOV.UK Tax on Dividends: gov.uk/tax-on-dividends

HMRC Tax Rates

Small Profits CT (Under £50k)19%

Main Rate CT (Over £250k)25%

Dividend Allowance£500