NetRate

§ Dividend Tax Calculator · Higher-rate taxpayer

Dividend tax for higher-rate taxpayers.

Dividends sit on top of other income for band determination. Once total taxable income crosses £50,270, additional dividends are taxed at 35.75% (post-April-2026, was 33.75%). The 2pp rise lands hardest on this band.

§ Example — £30,000 dividends · £50,270 other income

On £30,000 dividends (with £50,270 other income), total dividend tax is £10,546 — effective rate 35.15%.

Band breakdown

Dividend allowance (0%)
£0tax

£500 covered

Higher rate (35.75%)
£10,546tax

£29,500 in this band

Total income
£80,270
Dividends
£30,000
Dividend tax
£10,546
Effective rate
35.15%

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

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