Topic navigation

Director tax: dividends, remuneration and loan charges

Choose the question before entering figures: personal dividend tax, a bounded salary/dividend comparison, or director-loan account treatment and a company-level Section 455 charge.

These resources do not constitute complete director tax planning. A DLA may involve separate company, personal and employment-tax consequences; the Section 455 tool is not a universal DLA calculator.

Personal dividends and bounded remuneration comparisons

Start with actual income and tax-year facts. When comparing salary and dividends, keep company cost and personal take-home amounts distinct.

Dividend Tax Calculator

Estimate the dividend-tax component for 2024/25, 2025/26 or 2026/27 from gross dividends and other non-savings income, with a band-by-band breakdown.

Dividend vs Salary Calculator

Compare the same pre-tax company resource as additional director salary or a post-Corporation-Tax dividend in 2025/26 or 2026/27.

Dividend tax rates

Dividend tax in 2024/25, 2025/26 and 2026/27: rates, £500 nil-rate allowance, Personal Allowance and cross-band examples.

Dividend vs salary

Salary versus dividends for a UK owner-manager: a like-for-like 2025/26–2026/27 comparison of company cost, Corporation Tax, director NIC, Income Tax and dividend tax.

Director-loan account map, then the bounded Section 455 charge

First distinguish debit/credit, beneficial-loan and write-off questions. For one supported loan only, use advance, accounting-period and genuine repayment facts for the company charge.