Limited Company Guide

Disclaimer

Please read this disclaimer before relying on any output from LimitedCompanyTaxCalculator.co.uk.

Written by James Whitfield · Last reviewed 4 November 2026 · Checked against 2026/27 HMRC rates · Editorial standards · Methodology

Contents ▾
  1. 1. Estimates only
  2. 2. Not financial or tax advice
  3. 3. What the calculators assume
  4. 4. Tax years and announced changes
  5. 5. No guarantee of accuracy
  6. 6. Limitation of liability
  7. 7. Adverts and other websites

Estimates only

All results produced by this calculator are estimates based on the figures you enter and HMRC-published rates for the current tax year. They are for planning and comparison purposes only.

Results do not constitute a formal corporation tax calculation, company accounts, formal remuneration advice or statement of tax liability. Your actual tax position will depend on your full company and personal circumstances, including accounting policies, associated company rules, benefit-in-kind positions and other factors not modelled here.

Not financial or tax advice

Nothing on this site constitutes financial, tax, legal or accounting advice. You should not rely on these estimates when structuring remuneration, filing company tax returns or making major business decisions.

For formal corporation tax calculations, dividend planning at significant values or any decision with significant financial consequences, consult a qualified accountant or tax adviser.

What the calculators assume

Unless a page says otherwise, the calculators assume one director, a company with a 12-month accounting period and no associated companies, and that the director's salary is the only pay from the company. The Employment Allowance is not deducted, because a company whose only employee is a director cannot claim it.

They do not include VAT, losses brought forward from earlier years, benefits in kind, student loan repayments, the High Income Child Benefit Charge, the pension annual allowance charge or salary sacrifice. Each of these can change your real figures.

Income tax on salary follows the region you select. Corporation Tax and dividend tax are the same across the UK.

Tax years and announced changes

The calculators cover the 2025/26 and 2026/27 tax years and default to the current year. Changes announced in the 28 October 2026 Budget that start from 6 April 2027 are described in our guides with their start date, and are not used in 2026/27 calculations.

No guarantee of accuracy

Whilst every effort is made to keep rates and thresholds accurate and up to date, we cannot guarantee that all information is current at all times. Tax rules change and individual company circumstances vary. Source links to GOV.UK are provided so you can verify the current position independently.

Limitation of liability

To the maximum extent permitted by law, we accept no liability for any loss or damage arising from your use of this website or reliance on its estimates.

Adverts and other websites

Adverts are served by Google and are not endorsements. Links to other websites are provided for reference; we do not control their content.

Use the calculator

Estimate your limited company tax

The limited company tax calculator turns this guidance into a concrete estimate for corporation tax, dividends and personal take-home, based on 2026/27 HMRC rates.

Open calculator Salary vs dividend Corporation tax Director take-home
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Limited Company Tax in Scotland 2026/27: Salary, Dividends and Corporation Tax
In Scotland, corporation tax is the same 19%–25% as the rest of the UK and dividends are taxed at the UK rates of 10.75%, 35.75% and 39.35%. Only a director's salary uses Scottish income tax bands. 2026/27 examples.
Corporation Tax Rates 2026/27: 19%, 25% and Marginal Relief
Corporation tax rates 2026/27: 19% on profits up to £50,000, 25% over £250,000, marginal relief between (26.5% marginal rate). £100,000 profit pays £22,750. Table and examples.
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.
Salary vs Dividends 2026/27: The Optimal Split for Company Directors
The tax-efficient salary vs dividends split for UK company directors in 2026/27: a £12,570 salary, then dividends taxed at 10.75%. Corporation tax, the £500 dividend allowance, employer NI and a full worked example extracting £50,000.
Director's Loan Account 2026/27: s455 at 35.75%, 30-Day Rule
Overdrawn director's loan account in 2026/27: s455 at 35.75% if not repaid 9 months and 1 day after year end, refundable later; £10,000 benefit-in-kind limit; 30-day rule.
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.