Compare Salary and Dividend Scenarios
For eligible UK company owners, salary and dividends can affect both personal tax and the company’s overall tax position. Compare scenarios using your own figures.
Rates last reviewed: 2026-10-23Draft estimates · Pending professional approval
How this estimate works
Uses 2026/27 draft figures for England, Wales and Northern Ireland. Scotland is excluded.
National Insurance is calculated annually, rather than by pay period.
No pension, benefits, expenses, loans to participators, close company issues, other reliefs or bonus timing are included.
Salary below the lower earnings limit may affect state pension entitlement; this is not modelled. Dividends require sufficient distributable profits.
These results are estimates based on the information entered and the assumptions displayed. Actual tax treatment depends on the applicable jurisdiction, tax period, eligibility conditions and individual circumstances. These tools do not account for every possible adjustment, exemption or relief. Obtain appropriate professional advice before relying on a result for a filing or financial decision.