Estimate the tax a company pays on its profits in the UK, US, Ireland, Germany, France, the Netherlands, Spain and Italy — including the UK's marginal relief between £50,000 and £250,000.
Company profit
£
Corporation tax due
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on — profit · keep —
After tax –Tax –
Tax due
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Profit after tax
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Effective rate
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Headline rate
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Corporation tax at a glance — 2025/26
UK: 19% up to £50,000, 25% from £250,000, with marginal relief between (≈22.75% at £100,000 profit).
US: 21% federal flat (states add their own). Ireland: 12.5% trading rate.
Germany: ≈29.8% combined (corporate + solidarity + local trade tax). France: 15% to €42,500 then 25%.
Netherlands: 19% to €200,000 then 25.8%. Spain: 25%. Italy: 24% IRES.
A company with £100,000 profit is between the £50,000 and £250,000 thresholds, so marginal relief applies.
Main-rate tax (25%)£25,000
Marginal relief−£2,250
Tax due (≈22.75%)£22,750
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Netherlands: €300,000 profit
Dutch corporate tax has two bands: 19% on the first €200,000, then 25.8%.
€200,000 @ 19%€38,000
€100,000 @ 25.8%€25,800
Tax due€63,800
How corporation tax works
Corporation tax is charged on a company's taxable profit — broadly its income minus allowable business expenses and capital allowances. Most countries apply a single headline rate, but several add wrinkles: the UK tapers between a small-profits rate and the main rate, France and the Netherlands use bands, and Germany layers a federal corporate tax, a solidarity surcharge and a municipal trade tax that together push the effective rate close to 30%.
Headline vs. effective rate
Because of reliefs, allowances and tapering, the rate a company actually pays often differs from the headline rate. The UK's marginal relief is the clearest example: a company on £100,000 profit pays an effective 22.75%, not the 25% main rate.
What this doesn't include
US state corporate tax, German trade-tax variation by municipality, R&D and investment reliefs, group relief, losses carried forward and the global minimum tax (Pillar Two) for large groups are not modelled. Treat the result as a starting estimate.
19% on profits up to £50,000 and 25% from £250,000, with marginal relief tapering the rate in between.
How does marginal relief work?
For profits of £50,000–£250,000, tax is 25% of profit minus (£250,000 − profit) × 3/200. At £100,000 that's an effective 22.75%.
What is the US federal corporate rate?
A flat 21%. Most states add their own corporate tax, which isn't included here.
Why is Germany's rate so high?
It combines ~15.8% federal corporate tax (incl. solidarity surcharge) with a municipal trade tax of roughly 14%, varying by location — around 29.8% in total.
Estimate only. Based on taxable profit you enter. Excludes US state taxes, German trade-tax variation, reliefs and allowances, group relief, losses, and the Pillar Two global minimum tax. Reduced rates for new/small companies (France, Spain) apply only on conditions. Verify with the official authority and an accountant. Not tax advice.