§ Dividend Tax Calculator · Basic-rate taxpayer
Dividend tax for basic-rate taxpayers.
Limited company directors taking the conventional £12,570 director salary plus dividends pay 10.75% (post-April-2026) on dividend income that falls in the basic rate band — i.e., where total taxable income stays below £50,270.
§ Example — £30,000 dividends · £12,570 other income
On £30,000 dividends (with £12,570 other income), total dividend tax is £3,171 — effective rate 10.57%.
Band breakdown
- Dividend allowance (0%)
- £0tax
- Basic rate (10.75%)
- £3,171tax
£500 covered
£29,500 in this band
- Total income
- £42,570
- Dividends
- £30,000
- Dividend tax
- £3,171
- Effective rate
- 10.57%
Calculated at 2026/27 rates. Dividend allowance: £500. Basic rate band ceiling: £37,700. Use the full calculator for your own figures →
§ Other tax bands