Ltd Company Directors

Salary/Dividend Optimizer

Find the optimal balance between tax efficiency and mortgage borrowing capacity.

Your Company Financials

£
£

Most directors take £12,570

£

How much you want to take as dividends

Scenario Comparison

Tax Efficient

Lower dividends, more retained in company

Lowest Tax

Dividends

£20,000

Retained

£47,430

Assessable Income£32,570
Personal Tax£1,706
Corporation Tax£13,073

Potential Borrowing

£146,565

Total Tax

£14,779

Balanced

Moderate dividend extraction

Dividends

£40,000

Retained

£27,430

Assessable Income£52,570
Personal Tax£3,906
Corporation Tax£13,073

Potential Borrowing

£236,565

Total Tax

£16,979

Mortgage Maximized

Maximum dividend extraction

Best for Mortgage

Dividends

£67,430

Retained

£0

Assessable Income£80,000
Personal Tax£13,164
Corporation Tax£13,073

Potential Borrowing

£360,000

Total Tax

£26,237

Net Profit Lender

Using lenders that consider share of net profit

Special

Dividends

£20,000

Retained

£47,430

Assessable Income£66,514
Personal Tax£1,706
Corporation Tax£13,073

Potential Borrowing

£299,313

Total Tax

£14,779

Key Insight

The difference between tax-efficient and mortgage-maximized approaches is:

Extra borrowing potential

£213,435

Additional tax cost

£11,458

That's £19 extra borrowing for every £1 extra tax paid.

Simplified Calculations

These figures are illustrative. Actual tax calculations depend on many factors including personal allowance tapering, employer NIC, and your specific circumstances. Consult your accountant for precise figures.