United Kingdom dividend tax · 2026/27

UK dividend tax calculator 2026/27

Estimate the total Income Tax change caused by a proposed dividend after other annual income, earlier dividends, and the allowances that apply.

Free tools

2026/27 rules
Calculations stay in your browser
Official sources linked below

Individual dividend scenario

Enter the individual's full 2026/27 income before the proposed dividend. The result compares total Income Tax before and after the payment, including allowance changes it triggers.

Taxpayer and holdingsThe second group needs rules outside this calculator.Income Tax regionScottish rates apply only to non-savings, non-dividend income.Adjusted net income changesCases that change adjusted net income or extend tax bands need a fuller tax calculation.Other non-savings incomeSalary, pension, property, or trading income before tax.Savings incomeEnter gross savings income. The starting rate and Personal Savings Allowance are included.Earlier dividends taxable in 2026/27Include dividends whose paid or due-and-payable tax date falls in 2026/27. For a final dividend, the date specified in the resolution—or declaration date if none is specified—may apply.Proposed dividendThe new gross dividend being assessed.Proposed dividend tax date (paid / due and payable)For an interim dividend, use the normal payment date. For a final dividend, use the date specified in the resolution or the declaration date if none is specified.

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 keep their statutory tax-band order, while the Personal Allowance is allocated across those income types to minimise tax. The result compares total Income Tax before and after the proposed payment.

Income first

Non-savings income and savings income consume allowances and UK rate bands before dividends are assessed.

Region-aware

Scottish rates apply to non-savings income, while savings and dividends keep the UK-wide bands and rates.

Whole-tax delta

The before-and-after result includes both dividend-rate tax and extra tax on other income caused by allowance changes.

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.
Which date determines the tax year?: Use the date when the dividend becomes due and payable. For an interim dividend that is normally the actual payment date; for a final dividend it is the date specified in the resolution, or declaration date when no date is specified.
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
England, Wales, Northern Ireland, or Scotland
2026/27 non-savings, savings, and dividend income
Dividend paid or due and payable within 6 April 2026 to 5 April 2027
Personal Allowance taper, savings allowances, and £500 dividend allowance

Outside this tool

Gift Aid, pensions, losses, or other adjusted-net-income and band changes
Trusts, ISAs, non-resident treatment, and foreign-tax credits
Legal confirmation of distributable company profits
Tax-return filing or payment advice

Method, evidence, and sources

The calculator applies the dated 2026/27 manifest twice and reports the whole-Income-Tax difference caused by the proposed dividend. It rejects scenarios whose adjusted net income differs from the income entered.