Limited Company Calculator 2026/2027

  • Director salary up to £12,570 uses the personal allowance and pays no income tax.
  • Employer NI applies to salary above £5,000 (2025/26) at 15%.
  • Profit after corp tax can be drawn as dividends; capped at distributable profit.
Limited Company

Models the full money-out flow: revenue → corp tax → salary + dividends → personal tax → take-home + retained. Director's NI uses the annual cumulative basis (HMRC NIM12005). Includes a salary / dividend split optimiser.

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How this limited company calculator works

Enter the company's gross revenue and choose a salary and dividend split. The calculator works out corporation tax on profit (19% for profits under £50,000, tapering to 25% above £250,000), then applies income tax and dividend tax on the amounts drawn — showing net take-home alongside retained profit left in the company.

The optimal director salary for 2026/2027 is typically set at the NI Secondary Threshold or the Personal Allowance, keeping employer NI low while still building a State Pension qualifying year. Dividends above the £500 allowance are taxed at 8.75% (basic rate), 33.75% (higher) or 39.35% (additional rate).

Use the pension field to model employer contributions — these reduce the company's taxable profit and can bring personal income below the higher-rate threshold, making them one of the most tax-efficient ways to extract value from a limited company.