United Kingdom dividend tax · 2026/27

UK dividend tax calculator 2026/27

Estimate the tax attributable to a proposed dividend after other annual income, earlier dividends, the personal allowance, and the dividend allowance.

Individual dividend scenario

Enter annual income before the proposed dividend. The calculator applies the personal allowance, dividend allowance, and dividend bands in income order.

Calculation stays in this browser. The result does not confirm that a company can lawfully declare a dividend.

Estimated result

Enter the annual income sequence and proposed dividend to see the allowance, rate-band, tax, and net-payment breakdown.

See how a proposed dividend fills the tax bands

Non-savings income, savings income, and dividends are applied in order. The result compares total dividend tax before and after the proposed payment so the incremental tax and net proposed dividend remain visible.

Income first

Other income consumes the personal allowance and rate bands before dividend income is assessed.

Allowance visible

The dividend allowance is shown separately and still occupies its position in the income bands.

Incremental result

Tax attributable to the proposed dividend is separated from estimated tax on earlier dividends.

Questions and calculation boundaries

Does this prove that a dividend can be paid?
No. Directors must separately confirm distributable reserves and lawful declaration and recording.
Are ISA dividends included?
No. Dividends from shares held in an ISA are outside the supported input.
Does the result file a tax return?
No. It is a planning estimate and does not report income to HMRC.

Supported calculation

  • UK-resident individual
  • 2026/27 non-savings, savings, and dividend income
  • Personal Allowance taper and £500 dividend allowance
  • Basic, higher, and additional dividend rates

Outside this tool

  • Trusts, ISAs, and non-resident treatment
  • Foreign-tax credits and specialist reliefs
  • Legal confirmation of distributable company profits
  • Tax-return filing or payment advice

Method, evidence, and sources

The calculator uses a dated rate manifest and returns an incremental estimate for the proposed dividend. Confirm the final personal-tax position and the legality of the distribution with a qualified adviser.

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