2026/27 ordinary-rate example
£29,570 other non-savings income and £3,000 dividends: £12,570 Personal Allowance leaves £17,000 taxable other income.
£500 dividends are nil-rated; £2,500 at 10.75% gives £268.75 estimated dividend tax.
Director tax tool
Dividend Tax Calculator
Estimate dividend tax for 2024/25, 2025/26 or 2026/27 from gross dividends and other non-savings income.
See Personal Allowance, the £500 nil-rate dividend amount and each dividend band separately. This is a bounded estimate, not full Self Assessment advice.
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.
How to read the dividend-tax estimate
The result shows gross dividends, Personal Allowance allocation, the nil-rate slice, other taxable income occupying bands, and the dividend amount taxed at each rate.
The Dividend Allowance does not remove dividends from income or preserve band capacity. Dividends can cross rate boundaries.
Rule summary
Dividend tax years and rates
Each tax year runs 6 April to 5 April. The standard Personal Allowance is £12,570; it tapers above £100,000 adjusted net income and reaches zero at £125,140. The basic taxable band is £37,700.
The Dividend Allowance is £500 in all three supported years. It is taxed at 0% but still occupies the taxpayer's income-tax band.
| Tax year | Ordinary/basic | Upper/higher | Additional |
|---|---|---|---|
| 2024/25 | 8.75% | 33.75% | 39.35% |
| 2025/26 | 8.75% | 33.75% | 39.35% |
| 2026/27 | 10.75% | 35.75% | 39.35% |
Rule basis, effective period and review
Rates apply to the selected UK tax year (6 April to 5 April). Source rules reviewed 25 September 2026 against GOV.UK and HMRC guidance linked below.
This calculator covers standard England/Wales/Northern Ireland cases with non-savings income and dividends. It does not calculate total personal income tax or Scottish cases.
Worked examples
How the result behaves in practice
Dividends cross a band
In 2026/27, £47,570 other income and £3,000 dividends leave £35,000 taxable other income after Personal Allowance.
The £500 nil-rate slice uses band space; £2,200 is at 10.75% and £300 at 35.75%, giving £343.75 dividend tax.
Turn the result into an action plan
Confirm the tax year, residence and gross income amounts before relying on the estimate.
Use the companion dividend-tax-rates guide for rates, allowance mechanics and worked examples.
Get a full calculation where savings, Scottish rates, reliefs or other special circumstances matter.
Read the guide
Dividend tax rates
Read the supported rule, assumptions and worked examples behind this tool.
Assumptions and limits
This tool gives a practical estimate and depends on the assumptions shown below.
Assumptions
- For England, Wales or Northern Ireland residents with other non-savings income and dividends only.
- Other income is entered gross, after deductible expenses but before Personal Allowance; dividends are entered gross and outside an ISA.
- Adjusted net income is assumed to equal these two entered amounts. Personal Allowance tapers by £1 per £2 above £100,000.
- The £500 Dividend Allowance is a nil-rate slice: it still uses tax-band capacity.
Limits and rule basis
- Scottish cases return review required because Scottish non-dividend rates can affect Personal Allowance allocation, although dividend rates are UK-wide.
- Savings, pension/Gift Aid band extensions, other reliefs and special allowances are excluded; select No if any apply.
- This estimates the dividend-tax component, not total tax. The indirect tax effect of losing Personal Allowance is not included in that component.
Primary sources and review date
Reviewed on . Preserved source review from the accepted scoped statutory repair; this contract migration does not re-date that review.
Applies to: Tax years 2024/25 through 2026/27; selected year's dividend rates, allowance and bands.
Reviewed scope: England, Wales or Northern Ireland resident with non-savings income and dividends only; bounded personal-tax estimate, not full Self Assessment.
- HMRC Income Tax rates and allowances (2024/25–2026/27) (verified 25 September 2026)Supports: HMRC Income Tax rates and allowances (2024/25–2026/27)
- GOV.UK tax on dividends and worked example (verified 25 September 2026)Supports: GOV.UK tax on dividends and worked example
- HMRC SAIM1090: income ordering and Personal Allowance (verified 25 September 2026)Supports: income ordering and Personal Allowance
Review basis and change triggers
Reviewed model: dividend-tax-calculator: dividend-tax-rates-2024-25-through-2026-27-reviewed-25 September 2026
- A cited source or statutory regime changes.
- Reviewed content, runtime adapter or domain implementation changes.
- A new effective period falls outside the supported scope.