# Corporation tax calculator: Limited Company Tax Rate Table

> The Limited Company Tax Rate Table carries 16 published figures read from 6 sources' own pages, from 2 to 25 percent, read 17 October 2026.

Dividvo · https://dividvo.com/datasets/limited-company-tax-rate-table/ · computed 2026-10-19

**Range of the published figures:** 2 to 25 % (range 2 to 25 %; 16 sources with a figure; 6 of 33 sources read publish one).

6 of the 33 named sources read in full publish a figure; 27 publish none, read 17 October 2026.

## By tax

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| tax sdlt-additional-property-surcharge | 5 % | 5 to 5 % | 1 |
| tax sdlt-non-resident-surcharge | 2 % | 2 to 2 % | 2 |
| tax corporation-tax-small-profits | 19 % | 19 to 19 % | 3 |
| tax corporation-tax-main | 25 % | 25 to 25 % | 2 |
| tax late-payment-interest | 7.75 % | 7.75 to 7.75 % | 1 |
| tax repayment-interest | 2.75 % | 2.75 to 2.75 % | 1 |
| tax sdlt-corporate-higher-rate | 17 % | 17 to 17 % | 1 |
| tax sdlt-companies-surcharge | 5 % | 5 to 5 % | 1 |
| tax sdlt-band-125001-to-250000 | 2 % | 2 to 2 % | 1 |
| tax sdlt-band-250001-to-925000 | 5 % | 5 to 5 % | 1 |
| tax sdlt-band-925001-to-1500000 | 10 % | 10 to 10 % | 1 |
| tax sdlt-band-above-1500000 | 12 % | 12 to 12 % | 1 |
| tax marginal-relief-upper-limit | 250,000 GBP | 250,000 to 250,000 GBP | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [HMRC rates and allowances: Corporation Tax](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax) | 250,000 GBP | marginal-relief-upper-limit | 2026-10-17 |
| [HMRC Marginal Relief for Corporation Tax](https://www.gov.uk/guidance/corporation-tax-marginal-relief) | 25 % | corporation-tax-main | 2026-10-17 |
| [HMRC rates and allowances: Corporation Tax](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax) | 25 % | corporation-tax-main | 2026-10-17 |
| [HMRC Marginal Relief for Corporation Tax](https://www.gov.uk/guidance/corporation-tax-marginal-relief) | 19 % | corporation-tax-small-profits | 2026-10-17 |
| [GOV.UK Corporation Tax rates](https://www.gov.uk/corporation-tax-rates) | 19 % | corporation-tax-small-profits | 2026-10-17 |
| [HMRC rates and allowances: Corporation Tax](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax) | 19 % | corporation-tax-small-profits | 2026-10-17 |
| [HMRC Stamp Duty Land Tax: corporate bodies](https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies) | 17 % | sdlt-corporate-higher-rate | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 12 % | sdlt-band-above-1500000 | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 10 % | sdlt-band-925001-to-1500000 | 2026-10-16 |
| [HMRC interest rates for late and early payments](https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates) | 7.75 % | late-payment-interest | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 5 % | sdlt-additional-property-surcharge | 2026-10-16 |
| [HMRC Stamp Duty Land Tax: corporate bodies](https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies) | 5 % | sdlt-companies-surcharge | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 5 % | sdlt-band-250001-to-925000 | 2026-10-16 |
| [HMRC interest rates for late and early payments](https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates) | 2.75 % | repayment-interest | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 2 % | sdlt-non-resident-surcharge | 2026-10-16 |
| [HMRC Stamp Duty Land Tax: corporate bodies](https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies) | 2 % | sdlt-non-resident-surcharge | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 2 % | sdlt-band-125001-to-250000 | 2026-10-16 |

## The sentence each figure was read from (17)

- [HMRC rates and allowances: Corporation Tax](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax), read 2026-10-17: "Marginal Relief upper limit £250,000 £250,000 £250,000 £250,000 —"
- [HMRC Marginal Relief for Corporation Tax](https://www.gov.uk/guidance/corporation-tax-marginal-relief), read 2026-10-17: "25% for taxable profits above £250,000 (main rate)"
- [HMRC rates and allowances: Corporation Tax](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax), read 2026-10-17: "Main rate (companies with profits over £250,000) 25% 25% 25% 25% —"
- [HMRC Marginal Relief for Corporation Tax](https://www.gov.uk/guidance/corporation-tax-marginal-relief), read 2026-10-17: "19% for taxable profits below £50,000 (small profit rate)"
- [GOV.UK Corporation Tax rates](https://www.gov.uk/corporation-tax-rates), 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](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax), read 2026-10-17: "Small profits rate (companies with profits under £50,000) 19% 19 % 19% 19% —"
- [HMRC Stamp Duty Land Tax: corporate bodies](https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies), read 2026-10-17: "Stamp Duty Land Tax (SDLT) is charged at 17% on residential properties costing more than £500,000 bought by certain corporate bodies or ‘non-natural persons’."
- [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The remaining amount (the portion above £1.5 million) 12%"
- [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The next £575,000 (the portion from £925,001 to £1.5 million) 10%"
- [HMRC interest rates for late and early payments](https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates), read 2026-10-17: "late payment interest rate — 7.75% from 9 January 2026"
- [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "You usually pay 5% on top of these rates if you own another residential property."
- [HMRC Stamp Duty Land Tax: corporate bodies](https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies), read 2026-10-17: "There is a 5% surcharge on residential properties bought by companies."
- [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The next £675,000 (the portion from £250,001 to £925,000) 5%"
- [HMRC interest rates for late and early payments](https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates), read 2026-10-17: "repayment interest rate — 2.75% from 9 January 2026"
- [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "You’ll usually pay a 2% surcharge if you’re buying a residential property in England or Northern Ireland."
- [HMRC Stamp Duty Land Tax: corporate bodies](https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies), read 2026-10-17: "There is also a 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021."
- [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The next £125,000 (the portion from £125,001 to £250,000) 2%"

## Read in full, publishes no figure

- [GOV.UK Pay your Corporation Tax bill](https://www.gov.uk/pay-corporation-tax), read 2026-09-19: read in full and no accepted figure on the page
- [GOV.UK Company Tax Returns](https://www.gov.uk/company-tax-returns), read 2026-09-11: every candidate on the page was refused
- [GOV.UK Company Tax Returns: penalties for late filing](https://www.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 Accounts and tax returns for private limited companies](https://www.gov.uk/prepare-file-annual-accounts-for-limited-company), read 2026-09-12: every candidate on the page was refused
- [GOV.UK First company accounts and return](https://www.gov.uk/first-company-accounts-and-return), read 2026-09-12: every candidate on the page was refused
- [GOV.UK Director's loans: you owe your company money](https://www.gov.uk/directors-loans/you-owe-your-company-money), read 2026-09-12: every candidate on the page was refused
- [HMRC Company Taxation Manual CTM61505 (loans to participators)](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61505), read 2026-09-12: every candidate on the page was refused
- [HMRC Company Taxation Manual CTM61500 (s455 charge)](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61500), read 2026-09-12: read in full and no accepted figure on the page
- [HMRC beneficial loan arrangements: official rates](https://www.gov.uk/government/publications/rates-and-allowances-beneficial-loan-arrangements-hmrc-official-rates/beneficial-loan-arrangements-hmrc-official-rates), read 2026-09-12: read in full and no accepted figure on the page
- [GOV.UK Register for VAT: when to register](https://www.gov.uk/vat-registration/when-to-register), read 2026-09-12: every candidate on the page was refused
- [GOV.UK Register for VAT](https://www.gov.uk/vat-registration), read 2026-09-12: every candidate on the page was refused
- [HMRC guidance: register for VAT](https://www.gov.uk/guidance/register-for-vat), read 2026-10-03: read in full and no accepted figure on the page
- [HMRC VAT Notice 700/1: who should register for VAT](https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat), read 2026-10-10: read in full and no accepted figure on the page
- [GOV.UK VAT Flat Rate Scheme](https://www.gov.uk/vat-flat-rate-scheme), read 2026-09-12: every candidate on the page was refused
- [HMRC Corporation Tax: trading and non-trading](https://www.gov.uk/guidance/corporation-tax-trading-and-non-trading), read 2026-10-03: every candidate on the page was refused
- [GOV.UK Dormant companies and associations](https://www.gov.uk/dormant-company), read 2026-09-12: read in full and no accepted figure on the page
- [Companies House: file dormant company accounts](https://find-and-update.company-information.service.gov.uk/guides/accounts/chooser/dormant), read 2026-09-12: every candidate on the page was refused
- [Companies Act 2006 s.830 (distributions to be made only out of profits available)](https://www.legislation.gov.uk/ukpga/2006/46/section/830), read 2026-10-17: read in full and no accepted figure on the page
- [Companies Act 2006 s.836 (justification of distribution by reference to accounts)](https://www.legislation.gov.uk/ukpga/2006/46/section/836), read 2026-10-17: read in full and no accepted figure on the page
- [GOV.UK Running a limited company](https://www.gov.uk/running-a-limited-company), read 2026-09-11: read in full and no accepted figure on the page
- [GOV.UK Set up a private limited company](https://www.gov.uk/limited-company-formation), read 2026-09-11: read in full and no accepted figure on the page
- [GOV.UK Corporation Tax topic index](https://www.gov.uk/topic/business-tax/corporation-tax), read 2026-10-17: read in full and no accepted figure on the page
- [Ross Martin: penalties, Corporation Tax](https://www.rossmartin.co.uk/penalties/2354-penalties-corporation-tax), read 2026-10-17: every candidate on the page was refused
- [TinyTax Corporation Tax late filing penalties](https://tinytax.co.uk/guides/late-filing-penalty-calculator), read 2026-10-17: every candidate on the page was refused
- [Quality Company Formations s455 tax explained](https://www.qualitycompanyformations.co.uk/blog/s455-tax-explained/), read 2026-10-17: every candidate on the page was refused
- [Ross Martin: legal or unlawful dividends](https://www.rossmartin.co.uk/companies/running-the-business/783-legal-or-unlawful-dividends), read 2026-10-17: read in full and no accepted figure on the page
- [ACCA dividend payment templates](https://www.accaglobal.com/uk/en/technical-activities/uk-tech/in-practice/2023/August/Dividend-payment-tables.html), 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). 6 of the 33 named sources that could be read published a usable figure; 27 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 16 figures, never sentences; 116 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 tax, per rate or threshold, per effective date, quoted verbatim from HMRC's, Companies House's or legislation.gov.uk's own page - corporation tax main and small profits rates and the marginal relief fraction, the VAT registration and deregistration thresholds, the s455 charge on an outstanding director's loan, the official rate on a beneficial loan, the SDLT rates and the corporate-body higher-rate charge, the payment and filing deadlines and every penalty and interest rate for missing them. The derivation nobody publishes is the JOIN: a single timeline of every rate a small UK company pays, with the date each one changed and what changed with it, so 'what will I pay' is answered for a year that is not this one and the change history is quotable. The reads already show why it is worth doing - the VAT threshold reads £90,000 today, the s455 charge reads 33.75% on GOV.UK's director's-loan page while practitioner pages report it rising to 35.75% for loans made on or after 6 April 2026, and late-payment interest is base rate plus 4% from 6 April 2025 having been base plus 2.5% before - three moving parts no calculator on the open web dates. Every calculator this site renders is arithmetic over this one table; changed-since is the second figure

## Sources

- [GOV.UK Corporation Tax rates](https://www.gov.uk/corporation-tax-rates) (the publisher's own terms; quoted for reporting and comment)
- [HMRC rates and allowances: Corporation Tax](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Marginal Relief for Corporation Tax](https://www.gov.uk/guidance/corporation-tax-marginal-relief) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Pay your Corporation Tax bill](https://www.gov.uk/pay-corporation-tax) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Company Tax Returns](https://www.gov.uk/company-tax-returns) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Company Tax Returns: penalties for late filing](https://www.gov.uk/company-tax-returns/penalties-for-late-filing) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Accounts and tax returns for private limited companies](https://www.gov.uk/prepare-file-annual-accounts-for-limited-company) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK First company accounts and return](https://www.gov.uk/first-company-accounts-and-return) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Director's loans: you owe your company money](https://www.gov.uk/directors-loans/you-owe-your-company-money) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Company Taxation Manual CTM61505 (loans to participators)](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61505) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Company Taxation Manual CTM61500 (s455 charge)](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61500) (the publisher's own terms; quoted for reporting and comment)
- [HMRC beneficial loan arrangements: official rates](https://www.gov.uk/government/publications/rates-and-allowances-beneficial-loan-arrangements-hmrc-official-rates/beneficial-loan-arrangements-hmrc-official-rates) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Register for VAT: when to register](https://www.gov.uk/vat-registration/when-to-register) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Register for VAT](https://www.gov.uk/vat-registration) (the publisher's own terms; quoted for reporting and comment)
- [HMRC guidance: register for VAT](https://www.gov.uk/guidance/register-for-vat) (the publisher's own terms; quoted for reporting and comment)
- [HMRC VAT Notice 700/1: who should register for VAT](https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK VAT Flat Rate Scheme](https://www.gov.uk/vat-flat-rate-scheme) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Stamp Duty Land Tax: corporate bodies](https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Stamp Duty Land Tax: residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) (the publisher's own terms; quoted for reporting and comment)
- [HMRC interest rates for late and early payments](https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Corporation Tax: trading and non-trading](https://www.gov.uk/guidance/corporation-tax-trading-and-non-trading) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Dormant companies and associations](https://www.gov.uk/dormant-company) (the publisher's own terms; quoted for reporting and comment)
- [Companies House: file dormant company accounts](https://find-and-update.company-information.service.gov.uk/guides/accounts/chooser/dormant) (the publisher's own terms; quoted for reporting and comment)
- [Companies Act 2006 s.830 (distributions to be made only out of profits available)](https://www.legislation.gov.uk/ukpga/2006/46/section/830) (the publisher's own terms; quoted for reporting and comment)
- [Companies Act 2006 s.836 (justification of distribution by reference to accounts)](https://www.legislation.gov.uk/ukpga/2006/46/section/836) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Running a limited company](https://www.gov.uk/running-a-limited-company) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Set up a private limited company](https://www.gov.uk/limited-company-formation) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Corporation Tax topic index](https://www.gov.uk/topic/business-tax/corporation-tax) (the publisher's own terms; quoted for reporting and comment)
- [Ross Martin: penalties, Corporation Tax](https://www.rossmartin.co.uk/penalties/2354-penalties-corporation-tax) (the publisher's own terms; quoted for reporting and comment)
- [TinyTax Corporation Tax late filing penalties](https://tinytax.co.uk/guides/late-filing-penalty-calculator) (the publisher's own terms; quoted for reporting and comment)
- [Quality Company Formations s455 tax explained](https://www.qualitycompanyformations.co.uk/blog/s455-tax-explained/) (the publisher's own terms; quoted for reporting and comment)
- [Ross Martin: legal or unlawful dividends](https://www.rossmartin.co.uk/companies/running-the-business/783-legal-or-unlawful-dividends) (the publisher's own terms; quoted for reporting and comment)
- [ACCA dividend payment templates](https://www.accaglobal.com/uk/en/technical-activities/uk-tech/in-practice/2023/August/Dividend-payment-tables.html) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Limited Company Tax Rate Table carries 16 published figures read from 6 sources' own pages, from 2 to 25 percent, read 17 October 2026.
- 6 of the 33 named sources read in full publish a figure; 27 publish none, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-additional-property-surcharge: median 5 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-non-resident-surcharge: median 2 percent across 2 sources, read 17 October 2026.
- Limited Company Tax Rate Table, tax corporation-tax-small-profits: median 19 percent across 3 sources, read 17 October 2026.
- Limited Company Tax Rate Table, tax corporation-tax-main: median 25 percent across 2 sources, read 17 October 2026.
- Limited Company Tax Rate Table, tax late-payment-interest: median 7.75 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax repayment-interest: median 2.75 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-corporate-higher-rate: median 17 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-companies-surcharge: median 5 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-band-125001-to-250000: median 2 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-band-250001-to-925000: median 5 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-band-925001-to-1500000: median 10 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax sdlt-band-above-1500000: median 12 percent across 1 source, read 17 October 2026.
- Limited Company Tax Rate Table, tax marginal-relief-upper-limit: median 250,000 GBP across 1 source, read 17 October 2026.

Cite as: "Dividvo Limited Company Tax Rate Table", updated 2026-10-19, https://dividvo.com/datasets/limited-company-tax-rate-table/.

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