Welcome to the Marginal Rate Relief Calculator

If your company or organisation's profits are above the threshold for paying Corporation Tax at the lower rate (the ‘small companies' rate), but less than the threshold for paying Corporation Tax at the main rate, you may be able to claim Marginal Rate Relief. If you want to find out more about the relief and how it works, read our guide below.

HM Revenue & Customs has provided a tool to help you decide if Marginal Rate Relief is due and how much you can claim.

Most companies and organisations can use this calculator but there are some exceptions. For example, you must not use it if your company has 'ring fence profits' - income and gains from extraction activities or oil rights in the UK and the UK Continental Shelf.

Before you use the calculator, you’ll need to know:

  • your Corporation Tax accounting period
  • your taxable profits
  • the number of associated companies (if any)

If you need help to understand the meaning of the terminology used in the calculator, click on the 'Glossary' link for a definition.

When you’ve entered all the necessary details, the calculator will show the amount of any relief that you can claim, or tell you that none is due.

Go to the Marginal Rate Relief calculator

More about Marginal Rate Relief for Corporation Tax