KiQiCulatorsCompany director tax calculator 2026/27
Work out the best mix of salary and dividends for 2026/27, with corporation tax, dividend tax and the dates to pay.
Your company
Pension, student loan and more
Take-home as a director
When to pay HMRC
Salary options side by side
Every common director salary for this profit. The best one is highlighted.
Try other KiQiCulators
Leave my job?
Compare your job with working as a sole trader (with or without CIS) or through your own limited company, and see the day rate you need to earn the same.
Two directors
Two directors in one company, such as a couple: compare small salaries plus dividends with bigger salaries, and see the money left for the family and the total tax paid.
Sole trader or Ltd?
The same work two ways: sole trader against your own Ltd company, with running costs, use of home, CIS, rent and savings, the total tax each way and the point where a company starts to pay.
Payslip and salary
See what you take home after income tax, National Insurance, student loan and pension. Compare two salaries side by side.
P60 and tax refund
Put in the figures from your P60 or last payslip and see if HMRC owes you a refund or you still owe tax, with Gift Aid, mileage, uniform and work costs added in.
Self-employed
Your income tax, Class 4 National Insurance and the dates to pay HMRC, with payments on account worked out for you.
CIS
Contractors take 20% (or 30%) off your labour. See your real tax bill and whether HMRC owes you a refund.
Compare
Put the same money through three ways of working and see which leaves you the most.
How it is worked out
- Corporation tax is 19% on profits up to £50,000 and 25% over £250,000, with marginal relief in between.
- Employer National Insurance is 15% on salary above £5,000. A one-director company cannot use the £10,500 Employment Allowance.
- Dividend tax from April 2026 is 10.75% (basic), 35.75% (higher) and 39.35% (additional), after a £500 dividend allowance.
Questions people ask
What is the best director salary for 2026/27?
For a sole director it is usually £12,570, because the corporation tax saved is more than the employer NI. With two or more people on the payroll, £12,570 is almost always best.
How much tax do I pay on dividends?
The first £500 is tax-free. Then 10.75% in the basic rate band, 35.75% in the higher rate band and 39.35% above £125,140.
Can the company pay into my pension?
Yes. Company pension contributions save corporation tax and are not taxed on you, within your annual allowance.
Want the real numbers?
These are estimates. Talk to a KiQi accountant about your own situation and the best way to pay yourself.
Estimates only, for UK taxpayers in England, Wales, Scotland and Northern Ireland, using the rates for the tax year you pick at the top. Nothing you type leaves your browser. Not financial advice.