Dividend Tax · 2025/26
UK Dividend Tax in 2025/26 by Amount
Pick a dividend amount to see exactly how much tax you would have paid in the 2025/26tax year, using that year's dividend allowance (£500) and rates (8.75% basic, 33.75% higher, 39.35% additional).
What was different about 2025/26
2025/26 keeps the £500 dividend allowance and the 8.75% / 33.75% / 39.35% rate structure unchanged. With frozen Income Tax thresholds and a tiny allowance, even modest dividend income now triggers a tax bill — relevant for ISA-vs-GIA decisions and owner-manager remuneration planning.
2025/26 dividend tax structure
Dividend allowance
£500 / year
Basic rate
8.75%
Higher rate
33.75%
Additional rate
39.35% above £125,140
Pick a dividend amount
Other years
Related
Disclaimer: Figures assume £30,000 of other (non-dividend) income to model a realistic basic-rate band capacity scenario, plus the published 2025/26 HMRC dividend allowance (£500) and rates. Your actual dividend tax depends on your total income, pension contributions, and other reliefs.