{ "name": "Carbikly Limited Company Tax Rates", "title": "Limited Company Tax Rates", "url": "https://carbikly.com/datasets/limited-company-tax-rates/", "csv": "https://carbikly.com/datasets/limited-company-tax-rates.csv", "markdown": "https://carbikly.com/datasets/limited-company-tax-rates/index.md", "computed_at": "2026-10-18", "license": "https://carbikly.com/terms", "headline": "The Limited Company Tax Rates carries 8 published figures read from 7 sources' own pages, from 0 to 39.35 percent, read 17 October 2026.", "quotes": [ "The Limited Company Tax Rates carries 8 published figures read from 7 sources' own pages, from 0 to 39.35 percent, read 17 October 2026.", "7 of the 18 named sources read in full publish a figure; 11 publish none, read 17 October 2026.", "Limited Company Tax Rates, tax corporation tax small profits rate: median 19 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax corporation tax main rate: median 25 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax trading allowance: median 1,000 GBP across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax personal allowance taper end: median 125,140 GBP across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax personal allowance: median 12,570 GBP across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax dividend allowance: median 500 GBP across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax dividend basic rate: median 10.75 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax dividend higher rate: median 35.75 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax dividend additional rate: median 39.35 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax corporation tax main rate threshold: median 250,000 GBP across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax corporation tax small profits threshold: median 50,000 GBP across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax VAT registration threshold: median 90,000 GBP across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax VAT standard rate: median 20 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax VAT reduced rate: median 5 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rates, tax VAT zero rate: median 0 percent across 1 source, read 17 October 2026." ], "citation": "\"Carbikly Limited Company Tax Rates\", updated 2026-10-18, https://carbikly.com/datasets/limited-company-tax-rates/.", "changed_since": null, "national": { "unit": "%", "n": 8, "median": 19.5, "min": 0, "max": 39.35, "p25": 6.4375, "p75": 33.0625, "mean": 19.3562, "units": { "%": 8, "GBP": 7 }, "published_sources": 7, "named_sources": 18, "read_sources": 18, "not_published": 11, "published_share": 0.389 }, "by_axis": { "tax": { "corporation tax small profits rate": { "%": { "n": 1, "median": 19, "min": 19, "max": 19, "p25": 19, "p75": 19, "mean": 19 } }, "corporation tax main rate": { "%": { "n": 1, "median": 25, "min": 25, "max": 25, "p25": 25, "p75": 25, "mean": 25 } }, "trading allowance": { "GBP": { "n": 1, "median": 1000, "min": 1000, "max": 1000, "p25": 1000, "p75": 1000, "mean": 1000 } }, "personal allowance taper end": { "GBP": { "n": 1, "median": 125140, "min": 125140, "max": 125140, "p25": 125140, "p75": 125140, "mean": 125140 } }, "personal allowance": { "GBP": { "n": 1, "median": 12570, "min": 12570, "max": 12570, "p25": 12570, "p75": 12570, "mean": 12570 } }, "dividend allowance": { "GBP": { "n": 1, "median": 500, "min": 500, "max": 500, "p25": 500, "p75": 500, "mean": 500 } }, "dividend basic rate": { "%": { "n": 1, "median": 10.75, "min": 10.75, "max": 10.75, "p25": 10.75, "p75": 10.75, "mean": 10.75 } }, "dividend higher rate": { "%": { "n": 1, "median": 35.75, "min": 35.75, "max": 35.75, "p25": 35.75, "p75": 35.75, "mean": 35.75 } }, "dividend additional rate": { "%": { "n": 1, "median": 39.35, "min": 39.35, "max": 39.35, "p25": 39.35, "p75": 39.35, "mean": 39.35 } }, "corporation tax main rate threshold": { "GBP": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "corporation tax small profits threshold": { "GBP": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "VAT registration threshold": { "GBP": { "n": 1, "median": 90000, "min": 90000, "max": 90000, "p25": 90000, "p75": 90000, "mean": 90000 } }, "VAT standard rate": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "VAT reduced rate": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "VAT zero rate": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } } } }, "rows": [ { "source": "GOV.UK: corporation tax marginal relief", "url": "https://www.gov.uk/guidance/corporation-tax-marginal-relief", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "tax": "corporation tax small profits rate" }, "retrieved_at": "2026-10-17", "quote": "19% for taxable profits below £50,000 (small profit rate)", "source_class": "primary-government", "text_sha256": "0ab500822e92622af42c76d0b5e79988bed07d7417a8f5e2009db040457d3ae1" }, { "source": "GOV.UK: corporation tax marginal relief", "url": "https://www.gov.uk/guidance/corporation-tax-marginal-relief", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "tax": "corporation tax main rate" }, "retrieved_at": "2026-10-17", "quote": "25% for taxable profits above £250,000 (main rate)", "source_class": "primary-government", "text_sha256": "0ab500822e92622af42c76d0b5e79988bed07d7417a8f5e2009db040457d3ae1" }, { "source": "GOV.UK: expenses if youre self employed", "url": "https://www.gov.uk/expenses-if-youre-self-employed", "figure": "£1,000 ", "value": 1000, "unit": "GBP", "vat": null, "axis": { "tax": "trading allowance" }, "retrieved_at": "2026-10-17", "quote": "£1,000 tax-free ‘trading allowance’", "source_class": "primary-government", "text_sha256": "d96a4b0aa87bb15ec11fe1b123cb8e7b14ccb8023f4463461a428f812105fee2" }, { "source": "GOV.UK: income tax rates", "url": "https://www.gov.uk/income-tax-rates", "figure": "£125,140 ", "value": 125140, "unit": "GBP", "vat": null, "axis": { "tax": "personal allowance taper end" }, "retrieved_at": "2026-10-17", "quote": "This means your allowance is zero if your income is £125,140 or above.", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK: income tax rates", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,570.", "value": 12570, "unit": "GBP", "vat": null, "axis": { "tax": "personal allowance" }, "retrieved_at": "2026-10-17", "quote": "The table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,570.", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "£500 ", "value": 500, "unit": "GBP", "vat": null, "axis": { "tax": "dividend allowance" }, "retrieved_at": "2026-10-17", "quote": "You also get a dividend allowance of £500 each year.", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "10.75%", "value": 10.75, "unit": "%", "vat": null, "axis": { "tax": "dividend basic rate" }, "retrieved_at": "2026-10-17", "quote": "Basic rate 10.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "35.75%", "value": 35.75, "unit": "%", "vat": null, "axis": { "tax": "dividend higher rate" }, "retrieved_at": "2026-10-17", "quote": "Higher rate 35.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "39.35%", "value": 39.35, "unit": "%", "vat": null, "axis": { "tax": "dividend additional rate" }, "retrieved_at": "2026-10-17", "quote": "Additional rate 39.35%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: corporation tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "tax": "corporation tax main rate threshold" }, "retrieved_at": "2026-10-17", "quote": "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK: corporation tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£50,000 ", "value": 50000, "unit": "GBP", "vat": null, "axis": { "tax": "corporation tax small profits threshold" }, "retrieved_at": "2026-10-17", "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK: register for vat", "url": "https://www.gov.uk/register-for-vat", "figure": "£90,000 ", "value": 90000, "unit": "GBP", "vat": null, "axis": { "tax": "VAT registration threshold" }, "retrieved_at": "2026-10-17", "quote": "your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "GOV.UK: vat rates", "url": "https://www.gov.uk/vat-rates", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "tax": "VAT standard rate" }, "retrieved_at": "2026-10-17", "quote": "Standard rate 20% Most goods and services", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "GOV.UK: vat rates", "url": "https://www.gov.uk/vat-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "tax": "VAT reduced rate" }, "retrieved_at": "2026-10-17", "quote": "Reduced rate 5% Some goods and services, for example, children’s car seats and home energy", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "GOV.UK: vat rates", "url": "https://www.gov.uk/vat-rates", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "tax": "VAT zero rate" }, "retrieved_at": "2026-10-17", "quote": "Zero rate 0% Zero-rated goods and services, for example, most food and children’s clothes", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" } ], "not_published": [ { "source": "GOV.UK: business asset disposal relief", "url": "https://www.gov.uk/business-asset-disposal-relief", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: check employment status for tax", "url": "https://www.gov.uk/guidance/check-employment-status-for-tax", "retrieved_at": "2026-10-08", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: closing a limited company", "url": "https://www.gov.uk/closing-a-limited-company", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: company tax returns", "url": "https://www.gov.uk/company-tax-returns", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: ctm01405", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm01405", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: deadlines", "url": "https://www.gov.uk/self-assessment-tax-returns/deadlines", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: dormant for corporation tax", "url": "https://www.gov.uk/dormant-company/dormant-for-corporation-tax", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK: taking money out of a limited company", "url": "https://www.gov.uk/running-a-limited-company/taking-money-out-of-a-limited-company", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: understanding off payroll working ir35", "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: when to register", "url": "https://www.gov.uk/vat-registration/when-to-register", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "legislation.gov.uk: 3", "url": "https://www.legislation.gov.uk/ukpga/2010/4/part/3", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/business-asset-disposal-relief", "label": "GOV.UK: business asset disposal relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/check-employment-status-for-tax", "label": "GOV.UK: check employment status for tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/closing-a-limited-company", "label": "GOV.UK: closing a limited company", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/company-tax-returns", "label": "GOV.UK: company tax returns", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/corporation-tax-marginal-relief", "label": "GOV.UK: corporation tax marginal relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/corporation-tax-rates", "label": "GOV.UK: corporation tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm01405", "label": "GOV.UK: ctm01405", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/self-assessment-tax-returns/deadlines", "label": "GOV.UK: deadlines", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/dormant-company/dormant-for-corporation-tax", "label": "GOV.UK: dormant for corporation tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/expenses-if-youre-self-employed", "label": "GOV.UK: expenses if youre self employed", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/income-tax-rates", "label": "GOV.UK: income tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/register-for-vat", "label": "GOV.UK: register for vat", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/running-a-limited-company/taking-money-out-of-a-limited-company", "label": "GOV.UK: taking money out of a limited company", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-dividends", "label": "GOV.UK: tax on dividends", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "label": "GOV.UK: understanding off payroll working ir35", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-rates", "label": "GOV.UK: vat rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-registration/when-to-register", "label": "GOV.UK: when to register", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2010/4/part/3", "label": "legislation.gov.uk: 3", "license": "the publisher's own terms; quoted for reporting and comment" } ], "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). 7 of the 18 named sources that could be read published a usable figure; 11 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 8 figures, never sentences; 55 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): the director's total tax on one pound of company profit, computed across the routes (salary, dividend, pension, or left in the company and taken as capital on closure) at each profit level, which requires joining corporation tax and marginal relief, the dividend rates and allowance, National Insurance and business asset disposal relief, and which no single HMRC page states; beside it the threshold series (VAT registration, the small profits and marginal limits, the dividend allowance) year by year, so the page can say what has been frozen and for how long", "embed": "

0 to 39.35 percent

8 published figures, Limited Company Tax Rates, across 7 sources, read 17 October 2026

Source: Carbikly Limited Company Tax Rates
" }