Enter your company profit. We calculate the tax-optimal salary + dividend combination to maximise your take-home pay.
Real-time dividend optimiser, CT calculator, MTD VAT filing, and smart invoicing — all in one platform built for UK Ltd directors.
Start Free — No card requiredDividends are taxed at lower rates than salary (8.75% vs 20% basic rate), and there's no National Insurance on dividends. For most Ltd company directors, a combination of low salary + dividends is the most tax-efficient way to extract profit.
Most accountants recommend a salary of £12,570 (the personal allowance threshold). This uses your full tax-free allowance, costs the company no Employer NIC if eligible for Employment Allowance, and avoids Employee NIC. Some opt for £9,100 (Secondary NIC threshold) to avoid any NIC entirely.
| Personal Allowance | £12,570 |
| Basic Rate (20%) | £12,571 – £50,270 |
| Higher Rate (40%) | £50,271 – £125,140 |
| Dividend Allowance | £500 |
| Dividend Basic Rate | 8.75% |
| Dividend Higher Rate | 33.75% |
| CT Small Profits (<£50k) | 19% |
| CT Main Rate (>£250k) | 25% |
| Employer NIC | 15% above £5,000 |
| Employee NIC | 8% above £12,570 |
| Employment Allowance | £10,500 |
| NIC Upper Earnings | £50,270 |