Updated for 2026-27 · HMRC-based

Tax calculators
built for solo
directors.

Salary vs dividends, corporation tax, IR35, home office — all the calculations that matter for a one-person limited company, using 2026-27 HMRC rates.

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2026-27 HMRC rates
Used by 2,000+ directors

April 2025 employer NI changes apply: rate 15% (was 13.8%), threshold £5,000 (was £9,100). This significantly affects optimal director salary. Read our guide

£12,570

Personal Allowance

Tapers above £100k

£500

Dividend Allowance

Tax-free per year

15%

Employer NI Rate

Above £5,000/yr

19%

Corp Tax — Small

Profits ≤ £50k

25%

Corp Tax — Main

Profits ≥ £250k

£10,500

Employment Allowance

Eligible companies

Source: HMRC 2026-27 tax year, effective from April 2026.

Built for one-person
limited companies

Generic tax calculators ignore the specifics of a solo director — the employer NI threshold change, the salary–dividend interplay, corporation tax marginal relief, and the £100k personal allowance trap.

  • Employer NI from £5,000 — April 2025 rates applied
  • Correct marginal relief in the £50k–£250k profit band
  • Dividend tax stacked correctly on top of salary income
  • Personal allowance taper above £100,000 modelled
  • No registration, no email, no cost — ever

Quick calculation

Optimal salary 2026-27

Personal allowance — no income tax

£12,570

Max tax-free dividends

Dividend allowance

£500

Typical effective rate

vs. 40%+ as PAYE employee

~21%

Run your own calculation

Not just calculators —
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actually understand.

Plain-English guides written for directors, not accountants.

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