2026/27 rates
Corporation tax 19% up to £50,000 profit, 25% above £250,000, with marginal relief between. Dividend allowance £500; dividend tax 10.75% (basic), 35.75% (higher), 39.35% (additional). Employer NI 15% above £5,000.
FAQ
What is the most tax-efficient salary for a director?
Often £12,570 (or £5,000 for one-person companies without Employment Allowance), then dividends.
Sources (checked 6 Nov 2026): HMRC corporation tax rates; dividend tax rates 2026/27.