Salary vs Dividends Calculator UK 2025/26

Salary vs Dividends Calculator UK 2025/26 | Elite Business Journal
💼 Director Pay Tool

Salary vs Dividends Calculator

UK Limited Company directors · 2025/26 tax year · Find your most tax-efficient pay structure

Company & Personal Details
Company Profit (before paying yourself) ? Your company’s net profit before you decide how to extract income. Corporation Tax will be calculated on what remains after your salary.
£
Pre-salary, pre-Corporation Tax profit
Amount You Want to Extract ? Total personal income you want to take from the company this year (salary + dividends combined).
£
Must be ≤ company profit
Other Personal Income (if any) ? Other income (e.g. rental income, interest, employment) that affects your tax band.
£
Leave as 0 if this is your sole income
⚖️
Enter your company profit and desired income above to see the most tax-efficient pay structure
Potential saving with optimised structure
£0
Option A — All Salary
£0
£0 per month
Gross Salary£0
Employer NI (co. cost)−£0
Income Tax−£0
Employee NI−£0
Corp. Tax (on remaining)−£0
Total Tax Paid−£0
Net Take-Home£0
Option B — Salary + Dividends
£0
£0 per month
Salary (at £5,000)£5,000
Dividends paid£0
Corp. Tax on profits−£0
Income Tax on divs−£0
Employer NI£0
Total Tax Paid−£0
Net Take-Home£0
0% Effective rate (Option A)
0% Effective rate (Option B)
19% Corp. Tax Rate Applied