LimitedCompanyTaxCalculator
Updated for 2026/27

Available dividends calculator

Before deciding how much to distribute, see how much the company actually has available: profit minus salary, employer NI, pension and corporation tax leaves the distributable pool.

Updated for 2026/27. Uses UK corporation tax, dividend tax and PAYE assumptions. Estimates only — not tax advice.

Calculate company tax Read the guides
Distributable profitPost-tax company cashSalary deductionCorp tax effect
2026/27 tax year Company profit to personal take-home Salary plus dividends Retained cash shown

Limited company tax calculator

Company tax estimate

Adjust inputs below — results update instantly.

Tax year 2026/27
How do you want to enter company income?
£

Enter profit before director salary, pension contributions and corporation tax.

£

Annual profit used in calculations = monthly profit × 12.

£
£
Expenses exceed estimated turnover — check your inputs.
£
£
Expenses exceed estimated turnover — check your inputs.
£
£

Amount you plan to withdraw from available post-tax company profit.

Selected dividends exceed available post-tax company profit.
£
£
£47,874 personal take-home / year £3,989/mo
Personal take-home is based on salary and dividends withdrawn. Post-tax profit not withdrawn is retained company cash.
Monthly net
£3,989
Total tax
£18,325
Effective rate
24.4%
Personal take-home£47,874
Dividend tax£4,696
Employer NI£1,136
Corporation tax£12,493
Company pension£0
Retained company cash£8,801
Show detailed breakdown ▼
Director salary£12,570.00
Employer National Insurance£1,135.50
Corporation tax£12,493.04
Salary income tax£0.00
Employee National Insurance£0.00
Dividend tax£4,696.25
Retained company cash£8,801.46
Personal take-home£47,873.75
Effective tax rate24.43%
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Quick answer

Calculate how much profit is available for dividends 2026/27 after director salary, employer NI, company pension and corporation tax. Shows distributable pool clearly.

Updated for 2026/27. Written and reviewed by James Whitfield against current GOV.UK and HMRC guidance · Editorial standards · Methodology. Estimates for planning only — not tax, accounting or financial advice.

Figures reviewed for the 2026/27 tax year (last updated July 2026). Source: GOV.UK.

About this calculator

Available dividends calculator: what it covers

This calculator works out how much a limited company can lawfully pay as dividends. Dividends may only be paid from distributable reserves — the profit remaining after corporation tax has been charged — so the figure is driven by accumulated post-tax profit, not by turnover or the current bank balance. If reserves are insufficient, the amount available to distribute is nil regardless of how much cash is present.

Paying a dividend that is not covered by distributable profit creates an unlawful or ultra vires dividend, which can have to be repaid and may store up problems if the company later runs into difficulty. The calculator helps you see the safe ceiling before you declare anything.

Once you know the lawful amount, the result also reflects the personal tax side: the first £500 of dividends is covered by the dividend allowance, and dividends above it are taxed at 10.75%, 35.75% or 39.35% depending on which income band they fall in. Dividends carry no National Insurance.

Common questions

Available dividends calculator — FAQs

What counts as distributable profit for dividends?
Distributable profit is the accumulated realised profit left after corporation tax, carried forward as reserves. Dividends can only be paid from this figure, so a company must have enough post-tax profit — not just cash in the account — before it declares a dividend.
What happens if I pay a dividend with insufficient reserves?
A dividend not covered by distributable profit is unlawful, sometimes called an ultra vires or illegal dividend. A shareholder who knew, or ought to have known, that reserves were inadequate can be required to repay it, and the payment may be reclassified, so the reserves check should always come first.
What paperwork does a dividend need?
Each dividend should be supported by a board minute recording the decision to declare it and a dividend voucher showing the date, company, shareholder and amount. Keeping this documentation demonstrates the dividend was properly declared out of available reserves.
How much dividend tax will I pay on what I take?
The first £500 each year is tax-free under the dividend allowance. Above that, dividends are taxed at 10.75% in the basic-rate band, 35.75% in the higher-rate band and 39.35% in the additional-rate band, with no National Insurance due on dividend income.
Power tools

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Calculate how much profit is available for dividends 2026/27 after director salary, employer NI, company pension and corporation tax. Shows distributable pool clearly.
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See how much post-tax profit stays in your limited company after salary and dividend extraction 2026/27. Model different extraction levels and retained cash.
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Calculate a company director's net take-home pay 2026/27. Salary plus dividends minus income tax, NI and dividend tax. See your actual personal income after all taxes.
Practical guides

Limited company guides

Limited Company Tax in Scotland 2026/27
Corporation tax is UK-wide and unaffected by Scottish income tax. But directors taking salary and dividends are subject to Scottish income tax rates, which differ from rUK. This guide explains how.
Corporation Tax 2026/27: 19% to 25% Rates Explained
Corporation tax is 19% on profits up to £50,000 and 25% above £250,000 for 2026/27, with marginal relief (~26.5%) in between. See which rate applies to your company and how salary and pension choices change your bill.
Optimal Salary and Dividend Split for Directors 2026/27
How to calculate the tax-efficient salary and dividend combination for a limited company director in 2026/27, covering corporation tax, income tax, NI and the dividend allowance.
Director Loan Accounts Explained: Tax Implications for 2026/27
A director loan account (DLA) tracks money owed between a director and their company. This guide covers how DLAs work, when they attract tax charges, and how to manage them.
Limited Company Allowable Expenses: A Practical Guide 2026/27
What a limited company can legitimately deduct as business expenses, reducing corporation tax. Covers running costs, director expenses, travel, equipment, and home office claims.
Limited Company vs Sole Trader: Full Tax Comparison 2026/27
A detailed comparison of limited company and sole trader structures on net income, administrative complexity and risk. Includes worked examples at £40k, £60k and £100k profit levels.
Limited Company Tax Calculator UK 2026/27
Calculate corporation tax, director salary, employer NI, dividend tax and personal take-home from a UK limited company. 2026/27 rates. Free online tool.
Corporation Tax Calculator UK 2026/27 | 19% or 25%?
Calculate corporation tax 2026/27: 19% on profits up to £50,000, 25% above £250,000, marginal relief between. Enter profit after salary to see your exact bill.
Salary vs Dividend Calculator UK 2026/27
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Director Salary Calculator 2026/27 | £5,000 vs £12,570
Director salary calculator 2026/27: see the true cost of £5,000 vs £12,570 salary, employer NI, income tax saved, corporation tax impact and net take-home effect.
Dividend Tax Calculator UK 2026/27 | Ltd Company
Calculate dividend tax 2026/27: £500 allowance, then 10.75% basic rate, 35.75% higher rate, 39.35% additional rate. Shows how salary and dividends interact.
Available Dividends Calculator | How Much Can I Pay?
Calculate how much profit is available for dividends 2026/27 after director salary, employer NI, company pension and corporation tax. Shows distributable pool clearly.
AfterTaxSalary.co.uk
Use the PAYE salary tool when you want a pure employee baseline outside the company structure question.
EmployerCalculator.co.uk
Useful for isolating employer NI and payroll cost effects when director salary is the main planning variable.
UKBenefitsCalculator.co.uk
Relevant when household benefits planning sits alongside company extraction decisions.
HomeBuyingCosts.co.uk
Helpful once business take-home is being translated into a housing budget and buying costs plan.
Getting set up

Business bank accounts

A limited company must keep its finances separate from personal accounts. These accounts are free to open.

Starling Business
Permanently free, no monthly fee. A fully licensed UK bank - deposits up to £85,000 are FSCS protected. Accepts limited companies and sole traders. 0.7% on Post Office cash deposits.
Open an account →
Tide
Free to open. Built-in invoicing and expense tracking. 20p per outgoing transfer on the free tier (Tide Plus is £9.99/month). Funds are safeguarded as e-money, not FSCS protected. Usually has a new-account offer.
Open an account →
Mettle by NatWest
Free. Single-director limited companies only (max two owners, one account user). Includes FreeAgent bookkeeping at no extra cost. Funds are safeguarded as e-money, not FSCS protected. No cash deposits.
Open an account →
Registering at Companies House

Companies House now charges £100 to register a limited company online (up from £50 in February 2026). Same-day digital registration is £156. You can register directly at gov.uk or through a formation agent.