BI CFO / United Kingdom / Director salary and dividends calculator
Director salary and dividends calculator
What reaches your pocket from company profit, as salary and dividends, for 2026/27.
Enter your figures to see the result.
0
Not sure what applies to you?
Ask an accountant on the BI-Outsource team. Your first question is free.
Ask an accountantWorked example: £90,000 company profit
A sole director takes a £12,570 salary and the rest of £90,000 profit as dividends in 2026/27 (no Employment Allowance).
| Employer NI on salary | £1,135.50 |
| Corporation tax | £16,468 |
| Dividend paid | £59,826 |
| Dividend tax | £11,909 |
| In your pocket | £60,487 |
| If taken all as salary | £56,327 |
Common questions
What salary should a director take in 2026/27?
Many take £12,570, the personal allowance: it uses the allowance, earns a State Pension year, and the salary and employer NI save corporation tax. A £5,000 salary avoids employer NI but usually leaves a little less. Try both in the calculator.
What are the dividend tax rates for 2026/27?
£500 tax-free allowance, then 10.75% in the basic rate band, 35.75% in the higher rate band and 39.35% above £125,140.
Can a sole-director company claim Employment Allowance?
No. A company whose only employee paid above the secondary threshold is a director cannot claim it.
Read the guide
For education only. One director, England, Wales or Northern Ireland, no other income, all post-tax profit paid as dividends. Not tax advice.