UK Dividend Tax Calculator

Updated for tax year 2026/27 Last reviewed 10 August 2026 Business & Self-Employed HMRC guidance on dividend tax

Dividends are taxed differently from salary. The first £500 of dividend income is tax-free (the dividend allowance), and anything above that is taxed at 8.75%, 33.75% or 39.35% depending on your total income and which tax band it falls in.

Enter your dividend income and any other taxable income (salary, rental, savings) to see your dividend tax bill.

Your details

What you received in company dividends
Salary, rental, savings interest and anything else taxable

Results

Tax on your dividends
£831.25
Dividend allowance of ££500 applied
Net dividends you keep
£9,168.75
Dividend income
£10,000.00
At 8.75% (basic rate)
£9,500.00
At 33.75% (higher rate)
£0.00
At 39.35% (additional rate)
£0.00
Effective dividend tax rate
8.3%

How your dividend tax was calculated

Dividend allowance (0%)£500.00
Taxed at 8.75%£9,500.00
Taxed at 33.75%£0.00
Taxed at 39.35%£0.00
Total dividend tax£831.25

How the calculation works

We believe numbers should be transparent. Here is the formula behind this calculator.

Tax = (Dividends − £500 allowance) × rate in each band · 8.75% basic, 33.75% higher, 39.35% additional

Worked example

Worked example: £10,000 dividends in 2026/27

Other taxable income: £30,000 salary. Dividend income: £10,000.
Your salary uses £17,430 of the basic rate band after the £12,570 Personal Allowance.
There is £20,270 of basic rate band left, so all £10,000 of dividends sit in the basic band.
The first £500 is covered by the dividend allowance. Tax = £9,500 × 8.75% = £831.25.

Examples at common levels

See how the numbers change at typical input levels, using the updated for tax year 2026/27 rates.

Scenario Tax on your dividendsNet dividends you keepDividend incomeAt 8.75% (basic rate)At 33.75% (higher rate)At 39.35% (additional rate)Effective dividend tax rate
£5,000 dividends, no other income
Within the Personal Allowance — no tax
£0.00£5,000.00£5,000.00£0.00£0.00£0.000.0%
£10,000 dividends + £30,000 salary
Matches the worked example
£831.25£9,168.75£10,000.00£9,500.00£0.00£0.008.3%
£20,000 dividends + £50,000 salary
Higher rate band
£6,581.25£13,418.75£20,000.00£0.00£19,730.00£0.0032.9%
£50,000 dividends + £100,000 salary
Additional rate band
£18,098.41£31,901.59£50,000.00£0.00£25,140.00£24,860.0036.2%

Important assumptions

  • Uses England, Wales and Northern Ireland income tax rates.
  • The dividend allowance is £500 and does not reduce your basic rate band.
  • Dividends are treated as the top slice of income, so they are taxed last.
  • Does not model the Companies Act rules or salary vs dividend tax planning — see a qualified accountant for that.

Rates & official sources

Every calculation is based on the official rates and rules published by GOV.UK and HMRC.

Frequently asked questions

How much dividend tax will I pay in 2026/27?

The first £500 of dividends is tax-free. Above that you pay 8.75% if the dividends fall in the basic rate band, 33.75% in the higher rate band, and 39.35% in the additional rate band.

Is taking dividends better than a salary?

It depends. Dividends have no National Insurance but are taxed after salary, and you need the company to have profit to distribute. Many owner-managers take a low salary plus dividends. Ask an accountant to model your specific numbers.

Do I pay dividend tax even if I do not earn a salary?

Yes. Your dividends are measured against your Personal Allowance and the tax bands just like any income. If your total income (including dividends) is below the Personal Allowance, you usually pay no tax.

Related calculators

Related guides

New to the topic? Read a plain-English guide on business & self-employed, with worked examples and tips.

These calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.