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Corporation Tax ची गणना कशी करावी

Corporation Tax म्हणजे काय?

Corporation Tax (CT) is charged on the taxable profits of limited companies trading in the UK. From April 2023, the UK introduced a new two-rate system: 19% for small profits and 25% for large profits, with marginal relief for profits between £50,000 and £250,000.

सूत्र

Marginal relief formula: MR = (upper limit − profit) × (upper − lower) / upper × (main rate − small rate)
MR
(upper limit − profit) × (upper − lower) / upper × (main rate − small rate) — (upper limit − profit) × (upper − lower) / upper × (main rate − small rate)

चरण-दर-चरण मार्गदर्शक

  1. 1Small profits rate: 19% on profits up to £50,000
  2. 2Main rate: 25% on profits above £250,000
  3. 3Marginal relief applies between £50,000 and £250,000 — effective rate between 19% and 25%
  4. 4Marginal relief formula: MR = (upper limit − profit) × (upper − lower) / upper × (main rate − small rate)
  5. 5CT return must be filed within 12 months of year end; CT paid within 9 months

Worked Examples

इनपुट
£40,000 profit
परिणाम
CT = £7,600 (19%)
Small profits rate — straightforward
इनपुट
£150,000 profit
परिणाम
CT = ~£32,750 (effective 21.8%)
Marginal relief applies between £50K and £250K
इनपुट
£400,000 profit
परिणाम
CT = £100,000 (25%)
Full main rate — no marginal relief

Frequently Asked Questions

What is Corporation Tax?

Corporation Tax (CT) is charged on the taxable profits of limited companies trading in the UK. From April 2023, the UK introduced a new two-rate system: 19% for small profits and 25% for large profits, with marginal relief for profits between £50,000 and £250,000

How accurate is the Corporation Tax calculator?

The calculator uses the standard published formula for corporation tax. Results are accurate to the precision of the inputs you provide. For financial, medical, or legal decisions, always verify with a qualified professional.

What units does the Corporation Tax calculator use?

This calculator works with inches, British pounds, percentages. You can enter values in the units shown — the calculator handles all conversions internally.

What formula does the Corporation Tax calculator use?

The calculator applies the standard formula for this type of calculation. See the 'How It Works' steps above for the detailed formula breakdown.

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