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Salary and dividend tax calculator (UK)
Enter your salary and dividends to estimate your net take-home pay for 2025/26 or 2026/27. The calculator combines income tax and employee National Insurance on your salary with dividend tax — accounting for the £500 dividend allowance, the way dividends stack on top of salary, and the personal allowance taper above £100,000.
Your take-home · 2026/27 · annual
£47,749
90.8% of £52,570 gross · effective tax 9.2%
- Income tax (salary)
- £0
- Employee National Insurance
- £0
- Dividend tax
- £4,821
- Total tax & NI
- £4,821
- Net take-home
- £47,749
Dividend bands for 2026/27: 10.75% basic, 35.75% higher, 39.35% additional, after a £500 allowance.
How the calculation works
Your salary is taxed first — income tax at 20% / 40% / 45% across the bands, plus employee National Insurance at 8% between £12,570 and £50,270 (2% above). Dividends then stack on top and are taxed at the dividend rates for the band they fall into, after the £500 allowance.
- 10.75%Dividend basic rate
- 35.75%Dividend higher rate
- 39.35%Dividend additional rate
For the full picture, read UK dividend tax rules for small business owners, or learn how to pay dividends as a limited company.