Director Remuneration Calculator 2025-26

Company & Director Details

Step 1 — Profit per Accounts

Net profit per accounts (after salary already charged)

Director salary already charged in accounts

Step 2 — Other Settings

Number of associated companies

Employment Allowance available?

Director's other income (£)

Step 3 — Salary & Dividend Figures

Enter the salary and dividend figures to calculate the full combined tax position.

Custom salary (£)

Custom dividends (£)

Detailed Tax Breakdown

Assumptions & Notes — Tax Year 2025-26

England, Wales & Northern Ireland rates applied
Personal Allowance: £12,570 (frozen to Apr 2028). Tapers by £1 per £2 over £100,000; fully withdrawn at £125,140
Dividend Allowance: £500. Basic: 8.75% · Higher: 33.75% · Additional: 39.35%
Employer NIC: 15% above £5,000 secondary threshold (increased from 13.8% / £9,100 in 2024-25)
Employee NIC: 8% (£12,570–£50,270) · 2% above £50,270
Corporation Tax: 19% (≤£50k) · Marginal relief (£50k–£250k) · 25% (≥£250k). Fraction: 3/200
Dividends capped at post-CT retained profit. If salary + employer NIC exceeds profit, no dividends can be paid
⚠️ Dividend tax rates rise from 6 April 2026: basic 10.75%, higher 35.75%

⚠️ Professional advice note: This calculator provides illustrative figures only. Individual circumstances vary. Always confirm with your accountant before implementing a remuneration strategy.