§ Dividend Tax Calculator · £100,000 dividend
Tax on a £100,000 dividend.
How much tax you pay on a £100,000 dividend in 2026/27, on top of a £12,570 director salary. Total income enters the personal allowance taper zone above £100K — adjusted net income at £112,570 strips around half of the £12,570 personal allowance.
§ Example — £100,000 dividends · £12,570 other income
On £100,000 dividends (with £12,570 other income), total dividend tax is £26,271 — effective rate 26.27%.
Band breakdown
- Dividend allowance (0%)
- £0tax
- Basic rate (10.75%)
- £3,999tax
- Higher rate (35.75%)
- £22,272tax
£500 covered
£37,200 in this band
£62,300 in this band
- Total income
- £112,570
- Dividends
- £100,000
- Dividend tax
- £26,271
- Effective rate
- 26.27%
Calculated at 2026/27 rates. Dividend allowance: £500. Basic rate band ceiling: £37,700. Use the full calculator for your own figures →
§ Other rate bands
§ Tax on specific dividend amounts