Interactive estimator

See the commercial picture before you decide.

Two practical calculators built on current UK rates: a corporation tax quick estimate, and a side-by-side comparison of taking profit as salary or as dividends.

Company profit before director remuneration

£120,000

£20,000£400,000

Baseline director salary

£12,570 — personal allowance£9,100 — secondary NI threshold

On these figures, the salary plus dividends route leaves £11,037 more in your hands across the year.

Salary + dividends

Higher net

£81,994

Estimated net in your hands

Gross salary£12,570

Dividends declared£90,499

Corporation tax£15,796

Income tax on salary£0

Dividend tax£21,075

Employee NI£0

Employer NI£1,136

Total tax and NI£38,006

All salary

£70,957

Estimated net in your hands

Gross salary£105,000

Dividends declared£0

Corporation tax£0

Income tax on salary£29,932

Dividend tax£0

Employee NI£4,111

Employer NI£15,000

Total tax and NI£49,043

Revenue & Customs practices and the law relating to taxation are complex and subject to individual circumstances and changes. This tool provides illustrative estimates only and does not constitute formal tax advice.

Discuss this with an advisor

What the estimator assumes

Useful for direction — not a substitute for advice on your circumstances.

Rates applied

2025/26 England, Wales and Northern Ireland rates: personal allowance £12,570, dividend allowance £500, dividend rates 8.75%, 33.75% and 39.35%.

Corporation tax

19% small profits rate to £50,000, marginal relief to £250,000, 25% main rate above. Associated companies are not modelled.

Not included

Student loans, pension contributions, other income, benefits in kind, salary sacrifice, R&D relief, capital allowances and Scottish rates.

A clearer financial picture

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