Corporation tax, dividends, the dates

Limited company tax calculator: corporation tax, salary and dividend, worked on your own numbers

Corporation tax with marginal relief, the salary and the dividend and what the director keeps after both, the stamp duty a company pays on a residential purchase, the director's loan and its s455 charge.

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free tools on this site
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6
providers' own published prices, compared
in the Limited Company Tax Rate Table
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Built for the owner-directors of UK limited companies only

Not for forming a company, a sole trader, an umbrella contractor or a US owner

The three sums a director does every year, worked from the company's own numbers at HMRC's own rates

Corporation tax

The tax is worked with marginal relief, not at a flat guess

Nineteen percent up to the lower limit, twenty-five above the upper, and the marginal relief fraction between them, with the limits cut for a short period or an associated company. Change the profit and the effective rate moves while you are still deciding the dividend, which is when the number matters.

Salary and dividend

What the director keeps after the company's tax and their own

The salary, the employer's NI above the secondary threshold, the corporation tax on what is left, the dividend declared out of it, the dividend allowance and the dividend rate for your band. One sheet, every step shown, and the total tax across company and director printed beside what you keep.

The dates

Nine months and a day, twelve months, and the day the loan has to be back

Corporation tax is due nine months and one day after the period end, the return twelve months after it, and a director's loan still owed nine months after the year end carries a 33.75 percent charge. Pro keeps every one of those dates against the company and reminds you before they arrive.

In figures

Limited Company Tax Rate Table

2 to 25%

Range of the published figures

16 sources with a published figure, read 19 October 2026.

  1. HMRC Marginal Relief for Corporation Tax25 %
  2. HMRC rates and allowances: Corporation Tax25 %
  3. HMRC Marginal Relief for Corporation Tax19 %
  4. GOV.UK Corporation Tax rates19 %
  5. HMRC rates and allowances: Corporation Tax19 %
  6. HMRC Stamp Duty Land Tax: corporate bodies17 %
  7. GOV.UK Stamp Duty Land Tax: residential property rates12 %
  8. GOV.UK Stamp Duty Land Tax: residential property rates10 %
The top 8 of 16, highest first.
Table view
RowValue
HMRC Marginal Relief for Corporation Tax25 %
HMRC rates and allowances: Corporation Tax25 %
HMRC Marginal Relief for Corporation Tax19 %
GOV.UK Corporation Tax rates19 %
HMRC rates and allowances: Corporation Tax19 %
HMRC Stamp Duty Land Tax: corporate bodies17 %
GOV.UK Stamp Duty Land Tax: residential property rates12 %
GOV.UK Stamp Duty Land Tax: residential property rates10 %

Dividvo Pro

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per month, whole team

The answer is yours. Keeping it is Dividvo Pro.

The answers are free forever. Pro turns them into the company's own record: your company name and number on the dividend vouchers and the sheets, no watermark, every year's figures, every dividend declared and every loan movement saved against the company, the HMRC and Companies House dates with reminders, and clean exports for the accountant.

  • Dividend vouchers emailed to each shareholder
  • Connect your own Stripe account
  • Connect your QuickBooks Online or Xero

Free for 14 days. No card needed.

£9 a month for the whole company Billed monthly. Cancel any time from your account page. Price and renewal terms are shown before checkout.

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