Dividend Tax Calculator

Calculate tax on dividend income for 2026/27 tax year

Last updated: May 2026 · 2026/27 tax rates

Your Income

£

From shares, funds, or company

£

Salary, pensions, rental, etc.

Scottish taxpayer?

Different income tax bands

2026/27 Rates

Dividend Allowance£500
Basic Rate (10.75%)Up to £50,270
Higher Rate (35.75%)£50,270 - £125,140
Additional (39.35%)Over £125,140

Total Dividend Tax

£1,021

On £10,000 dividends

Effective Rate

10.2%

Gross Dividends
£10,000
Tax Due
£1,021
Net Income
£8,979

Tax Calculation Breakdown

Total Income£40,000
Personal Allowance Used10,000
Dividend Allowance Used0
Taxable Dividends£9,500

Tax by Band

Basic Rate (10.75%)£9,500
Tax:£1,021

Key Information

Marginal Rate

10.75%

Tax on next £1 of dividends

Personal Allowance

£12,570

Full allowance

Self Assessment Required

You must complete a Self Assessment tax return as your dividend tax exceeds £1,000. Deadline: 31 January following the tax year.

Understanding Dividend Tax

Definition

Dividends are payments made by companies to shareholders from their profits. They're a way of distributing profits to investors who own shares in the company.

Sources of Dividends

  • • Shares in UK or foreign companies
  • • Investment funds/unit trusts
  • • Open-ended investment companies (OEICs)
  • • Your own limited company

Tax-Free Dividends

  • • Dividends in ISAs
  • • Dividends in pensions
  • • First £500 (dividend allowance)
  • • Amount within Personal Allowance

Tax Calculation Order

  1. Your other income (salary, pension, etc.) is taxed first
  2. Any unused Personal Allowance (£12,570) applies to dividends
  3. Dividend Allowance (£500) is deducted from remaining dividends
  4. Remaining dividends are taxed at dividend rates based on your income band

Basic Rate

10.75%

Total income £12,570 - £50,270

Higher Rate

35.75%

Total income £50,270 - £125,140

Additional

39.35%

Total income over £125,140

Tax year 2026/27 (6 April 2026 - 5 April 2027) | Dividend Allowance: £500 | Rates: 10.75%, 35.75%, 39.35%