Tax year 2026/27

Dividend / Salary Splitter

Model salary versus dividend splits for a UK limited-company director under current bands.

Company profit (pre-salary)£80,000

Director salary£12,570

Corporation tax rate %

Other personal income

Take-home

£58,348

Effective tax

27.06%

Total tax

£21,652

Gross dividends

£54,618

Corporation tax

£12,812

Salary tax + NI

£0

Dividend tax

£8,840

Split of profit

Net salaryNet dividendsCorp taxPersonal tax