Limited Company Profits Calculator (2026/27)

Use this calculator to estimate your limited company profits after accounting for business expenses, director salaries, pension contributions and Corporation Tax.

Please scroll down for some explanatory notes.

Limited company profits calculator

Explanatory notes

Corporation Tax rates

Corporation Tax rates on company profits changed significantly from April 2023.

For a standard company with a 12-month accounting period, the small profits rate is 19% on profits of £50,000 or less, while the main rate is 25% on profits above £250,000. Marginal Relief applies between these limits.

The £50,000 and £250,000 thresholds can be reduced if your company has associated companies or a short accounting period.

Try our marginal relief calculator.

Employment Allowance

To keep the calculations straightforward, we have excluded the Employment Allowance.

A company cannot claim the allowance if it has only one director and that director is the only employee liable for employer’s National Insurance.

However, some small companies with more than one employee or director earning above the Secondary Threshold may qualify.

If your company is eligible, the actual employer’s National Insurance cost may therefore be lower than the figure shown by the calculator.

Director salary assumptions

To find out the most tax-efficient salary to pay company directors this tax year, read this salary guide.

The optimal salary level can vary depending on factors including other sources of income, the number of directors and whether the company can claim the Employment Allowance.

Try our salary and dividend calculator.

Income Tax rates used

Where Income Tax rates are relevant, the calculator uses the rates applying to taxpayers in England, Wales and Northern Ireland.

Scottish Income Tax rates and bands for non-dividend income are different and may produce different results.

Pension contributions

Company pension contributions entered into the calculator are treated as an allowable business expense and deducted before Corporation Tax is calculated.

In practice, contributions must satisfy the normal rules for Corporation Tax relief, including the requirement that they are incurred wholly and exclusively for the purposes of the company’s trade.

Pension contributions are also subject to the individual’s pension tax rules and allowances.

Calculator assumptions and limitations

This calculator assumes a standard limited company and does not account for more complex scenarios such as associated companies, carried-forward losses, R&D relief, capital allowances or other Corporation Tax reliefs.

If you have any associated companies, use our marginal relief and associated companies calculator.

Professional advice

Although the calculator has been rigorously tested, please ask your accountant if you have any questions specific to your business or require advice tailored to your circumstances.