Self-Employed PAYE Salary vs Dividends Compare CGT
Free Ltd Director Calculator

Salary vs Dividends
optimiser

Find the most tax-efficient split between salary and dividends as a limited company director. Includes Corporation Tax, Income Tax, NI and total take-home.

£0
Director take-home
£0
Corporation Tax
£0
Personal tax & NI
£0
Total tax burden
Company
Company Details
Pre-salary, pre-dividend profit figure
£
Director Salary
Annual Director Salary
Deducted before Corporation Tax is calculated
£
£0 £12,570 £50,000
💡 Optimal salary 2025/26: £12,570 uses your full personal allowance, avoids employee NI, and the employer NI is covered by Employment Allowance. This is the most common director strategy.
Personal Income & Adjustments
£
£

* England, Wales & NI rates. Salary is fully deductible against CT. Dividends paid from post-CT profits. Contact us for complex structures.

Tax Year 2025 / 26
Director Take-Home
£0
Salary + Dividends after all tax
Adjust salary to find optimal split
Company
Pre-salary profit
Before director salary deduction
£0
Director salary
CT-deductible expense
-£0
Employer NI
On salary above secondary threshold
-£0
Taxable profit
After salary & employer NI deduction
£0
Corporation Tax
19% / marginal / 25%
£0
Post-tax profit (distributable)
Available to pay as dividends
£0
Director personal tax
Personal Allowance
£12,570 tax-free
£12,570
Income Tax on salary
—
£0
Employee NI (Class 1)
8% above £12,570
£0
Dividend tax
8.75% / 33.75% / 39.35%
£0
Director take-home £0
Monthly£0 / month
ItemAmountRateTax
Enter company profit to see computation
Estimate only. Based on 2025/26 rates. Does not account for benefit-in-kind, pension company contributions, or complex structures. Always consult a qualified accountant.
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