Director mix
Net to director
Share link includes your inputs in the URL.
£24,235 total tax across CT, NIC, IT and dividend tax · effective 30.3%
2026/27 rates · Last checked · Sources visible below
Limited company assumption
This assumes a simple UK limited company, one director-shareholder, a 12-month accounting period and no Employment Allowance. Associated companies, other employees, benefits, loans or retained-profit planning can change the optimum.
Where company profit goes
Total tax £24,235£80,000 pre-extraction
£55,765
£13,818
£1,136
£0
£9,282
Optimum split
On £80,000 profit, the salary that maximises your net is £12,570 + dividends.
Net at optimum: £55,765
Try a salary level
£0 – £50,270
Drag the slider, see how the mix changes net-to-director.
Salary
£12,570
+ £52,476 dividend
Net to director
£55,765
At the optimum
Where your tax goes
on £24,235 total tax
Illustrative allocation only - UK taxes are not ring-fenced. Approximate share of UK central government spending, applied to your total tax.
Per-capita weekly welfare spend: £246.1bn (PESA 2025, Social Protection excl. state pensions) ÷ 67.6M UK population ÷ 52 weeks ≈ £70/week. This is not a Universal Credit claimant's entitlement; the standard allowance for a single adult 25+ is ~£92/week.
View source ↗£5,162
Welfare
≈ 74 weeks of welfare per citizen
Per-citizen daily NHS spend: £241.8bn (PESA 2025, Health) ÷ 67.6M ÷ 365 ≈ £9.80/day. The average national contribution per person per day, not the cost of any specific treatment.
View source ↗£5,065
Health
≈ 517 days of NHS care (per citizen)
New State Pension full rate, 2026/27: £241.05/week (4.7% triple-lock increase from April 2026). HMRC sources the £137.8bn pensions outturn from OBR March 2025.
View source ↗£2,884
State Pensions
≈ 12 weeks of state pension
£124.7bn in 2024/25 of interest on UK government gilts. Rose sharply from 2022 with higher interest rates and inflation-linked gilts. Now larger than the entire defence budget.
View source ↗£2,617
National Debt Interest
DfE per-pupil revenue funding (~£7,400/year for state schools) ÷ 195 school days ≈ £38/day. A blended primary/secondary average. Total education spend in HMRC's category (£118.7bn) also covers higher education, further education, and early years.
View source ↗£2,496
Education
≈ 66 school days funded
£63.6bn in 2024/25. UK defence spending is committed to rise from ~2.3% of GDP toward 2.5% by 2027.
View source ↗£1,333
Defence
Categories and shares from HMRC's 2024/25 Annual Tax Summary methodology (PESA 2025 + OBR March 2025). Last reviewed 2026-04-29.
+ £4,701 across public order & safety, transport, business & industry and 6 more
Use this if
- You run a UK limited company and want a salary/dividend extraction estimate.
- You want corporation tax, employer NIC and personal tax in one view.
- You want to test common one-director salary levels.
Not for
- Companies claiming Employment Allowance or with multiple employees.
- Director loans, benefits in kind, pension contributions or retained-profit strategy.
- Associated companies or short accounting periods.
Estimates for illustrative and educational purposes only. Calculations use HMRC published rates and are not regulated financial, tax, or legal advice. Verify against your own tax position before filing or making financial decisions.