Salary vs Dividends — Ltd Company Director (2025/26)

Model your take-home for different salary/dividend mixes (rUK rates).

£
£
Try £6,500 (LEL) or £12,570 (PT).

Estimates only — excludes student loans, benefits and pensions. Uses 2025/26 rUK income tax, NIC and dividend rules.

Instructions of use

  • Enter company profit before director pay. This is profit before salary and employer NIC.
  • Choose a salary level (try the NI thresholds) and select if your company qualifies for Employment Allowance and how many associated companies you have.
  • Decide whether to pay out all post-tax profit as dividends, or uncheck to model £0 dividends.
  • Click Calculate (or Suggest optimal salary) to see:
  • Director take-home (salary + dividends, after personal taxes)
  • Company taxes (corporation tax + employer NIC)
  • Personal taxes (PAYE, employee NIC, dividend tax)
  • Results are estimates for England/Wales/NI (rUK) 2025/26 and exclude student loans, benefits in kind and pension effects.

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