Single-director company taking a salary plus the rest as dividends. Updates as you type.
Quick salary presets
Most single-director companies with no other employees can't claim this. Leave off if unsure - it only affects employer NI on salary.
Estimate for 2026/27. Excludes pension contributions, expenses and other income. Not advice.
Total take-home
from profit · effective tax
Most tax-efficient salary
A salary of gives the highest take-home () at this profit level. That's more than your current choice.
Estimate only. Your circumstances and allowances may differ.
How your salary/dividend split changes take-home and total tax, at profit.
Company side
Personal side
Dividends are taxed as the top slice of income, after salary. The first of dividends is tax-free. Corporation Tax uses small-profits and marginal-relief rules. Employer NI is only deducted when Employment Allowance does not cover it.
| Scenario | Salary | Take-home | Total tax | Eff. rate | |
|---|---|---|---|---|---|
Salary vs Dividend Calculator by TaxFly — free UK tax calculators