§ Calculator · Director salary
Compare common director salary breakpoints (£0, £6,708, £9,100, £12,570) for your Limited Company income — see which produces the highest annual take-home in 2026/27.
§ Comparison · Director salary breakpoints
Company income £120,000·Tax year 2026 / 27
| Salary | Dividends | Corp Tax | Personal Tax | Net Annual |
|---|---|---|---|---|
£0 (no salary) | £91,950 | £28,050 | £23,393 | £68,557 |
£6,708 (NI lower threshold) | £86,831 | £26,204 | £21,820 | £71,976 |
£9,100 (optimal small co.) | £84,809 | £25,476 | £21,456 | £73,069 |
£12,570 (personal allowance)Highest take-home | £81,876 | £24,418 | £20,928 | £74,654 |
At £120,000 company income, taking £12,570 as salary leaves £74,654 net — 8.9% better than the worst option.