UK Director Salary & Dividend Calculator 2026/27

2026/27

Enter company profit and a director salary to trace employer NI, Corporation Tax, the dividend available, personal tax and combined take-home.

Rates reviewed 14 August 2026. Methodology

Published and source-checked by Mehmood Rajoka, founder and publisher. Review our editorial policy.

Scope: Single UK company, twelve-month period, one director and no other personal income. Enter profit before this director's salary and employer NI. The estimate assumes all remaining post-Corporation-Tax profit is legally available and paid as a dividend. It excludes Employment Allowance, retained reserves, associated companies, short periods, IR35, pensions, student loans, benefits, loans and other reliefs.

Example result

Estimated personal take-home

£65,209.63

Total company and personal tax + NI

£34,790.37

From £100,000.00 company profit before this director's salary and employer NI.

Net Salary

£12,570.00

Net Dividend

£52,639.63

Total Tax + NI Rate

34.79%

of entered company profit

Company-to-Dividend CalculationView details

Profit before director pay: Starting point£100,000.00
Director salary: Deductible expense−£12,570.00
Employer National Insurance: 15% above threshold−£1,135.50
Taxable company profit: After salary cost£86,294.50
Corporation Tax: Marginal relief (22.15%)−£19,118.04
Dividend available in this estimate: All post-tax profit£67,176.46

Company-to-Dividend Calculation

Company step	Treatment	Amount
Profit before director pay	Starting point	£100,000.00
Director salary	Deductible expense	−£12,570.00
Employer National Insurance	15% above threshold	−£1,135.50
Taxable company profit	After salary cost	£86,294.50
Corporation Tax	Marginal relief (22.15%)	−£19,118.04
Dividend available in this estimate	All post-tax profit	£67,176.46

Personal Take-Home CalculationView details

Gross director salary: Employment income£12,570.00
Salary Income Tax: Selected regional bands−£0.00
Employee National Insurance: Director annual method−£0.00
Net salary: After personal deductions£12,570.00
Gross dividend: UK-wide dividend bands£67,176.46
Dividend Tax: After available allowances−£14,536.83
Net dividend: After dividend tax£52,639.63
Total personal take-home: Net salary + net dividend£65,209.63

Personal Take-Home Calculation

Personal step	Treatment	Amount
Gross director salary	Employment income	£12,570.00
Salary Income Tax	Selected regional bands	−£0.00
Employee National Insurance	Director annual method	−£0.00
Net salary	After personal deductions	£12,570.00
Gross dividend	UK-wide dividend bands	£67,176.46
Dividend Tax	After available allowances	−£14,536.83
Net dividend	After dividend tax	£52,639.63
Total personal take-home	Net salary + net dividend	£65,209.63

Corporation Tax treatment

The company has £86,294.50 of estimated taxable profit after salary and employer NI. Its marginal relief calculation produces £19,118.04 of Corporation Tax after £2,455.58 of marginal relief.

What this result means

This is the result of the salary you entered, not a recommendation. Change the salary and recalculate to compare scenarios, then confirm distributable reserves, payroll treatment and company-specific reliefs with an accountant before paying salary or declaring a dividend.

Official sources

Rates and thresholds are checked against the following primary sources. Review dates are shown on the relevant guide or methodology page.

Last reviewed: 14 August 2026

Scope and limitations

Understand salary versus dividends before choosing a mix

Disclaimer: This calculator provides estimates only and does not constitute tax, financial, or legal advice. Always consult a qualified professional for your specific circumstances. View methodology