UK Dividend Tax Calculator 2025/26

Enter your employment income and dividend income to calculate your dividend tax. Updated for the 2025/26 tax year with the reduced £500 dividend allowance and current dividend tax rates.

How UK dividend tax works

Dividends are taxed separately from your salary at lower rates. In 2025/26, the first £500 of dividends is tax-free (the dividend allowance). Above this, dividends are taxed at 8.75% (basic rate), 33.75% (higher rate), or 39.35% (additional rate).

Your dividends sit on top of your other income when determining which tax band applies. If your salary already pushes you into the higher rate band, your dividends will be taxed at 33.75% from the start.

Dividend allowance changes

The dividend allowance has been significantly reduced in recent years: £2,000 in 2022/23, £1,000 in 2023/24, and just £500 from 2024/25 onwards. This means more of your dividend income is now taxable.

Who pays dividend tax?

Dividend tax applies to anyone who receives dividends — company directors paying themselves through dividends, shareholders in investment portfolios, or anyone with shares in UK or overseas companies. Dividends within ISAs and pensions are not taxed.

Quick lookups

Related calculators

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Your annual salary or self-employment income before tax

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Take-home pay

Monthly take-home£2,857.36
Annual take-home£34,288

Income tax on salary

Personal allowance£12,570
Income tax-£3,486.00
Basic rate (20%)-£3,486.00
National Insurance-£1,394.40

Dividend tax

Dividend allowance£500
Basic rate (8.75%)-£831.25
Total dividend tax-£831.25

Summary

Total income£40,000
Total tax & NI-£5,711.65
Effective tax rate14.3%
Take-home pay£34,288