Kaip apskaičiuoti Dividend Tax

Kas yra Dividend Tax?

Dividend tax is paid on income received from company shares above the annual dividend allowance. The allowance was cut from £2,000 to £1,000 in 2023/24 and further to £500 in 2024/25. Dividends are taxed at lower rates than employment income but are not eligible for National Insurance relief.

Žingsnis po žingsnio vadovas

1Dividend allowance 2024/25: £500 — dividends below this are tax-free
2Dividends are stacked on top of other income to determine which tax band applies
3Basic rate taxpayers pay 8.75% on dividends · Higher rate: 33.75% · Additional rate: 39.35%
4Dividends within an ISA or pension are completely tax-free
5Must be declared on Self Assessment even if below the allowance

Worked Examples

Įvestis

£2,000 dividends, basic rate taxpayer

Rezultatas

£131.25 tax

(£2,000 − £500) × 8.75% = £131.25

Įvestis

£20,000 dividends, higher rate taxpayer

Rezultatas

~£6,581 tax

(£20,000 − £500) × 33.75% = £6,581.25

Frequently Asked Questions

What is Dividend Tax?

Dividend tax is paid on income received from company shares above the annual dividend allowance. The allowance was cut from £2,000 to £1,000 in 2023/24 and further to £500 in 2024/25

How accurate is the Dividend Tax calculator?

The calculator uses the standard published formula for dividend tax. Results are accurate to the precision of the inputs you provide. For financial, medical, or legal decisions, always verify with a qualified professional.

What units does the Dividend Tax calculator use?

This calculator works with inches, British pounds, percentages. You can enter values in the units shown — the calculator handles all conversions internally.

What formula does the Dividend Tax calculator use?

The calculator applies the standard formula for this type of calculation. See the 'How It Works' steps above for the detailed formula breakdown.

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