Property Company Extraction Calculator
Enter your company's profit and the salary and dividends you plan to draw, and see every layer of tax the mix triggers, company-side and personal.
Calculator
Property Company Extraction Calculator
Enter your company's profit and the salary and dividends you plan to draw, and see every layer of tax the mix triggers, company-side and personal.
Rental profit after allowable costs, before Corporation Tax and before any salary.
Paid as a company expense before Corporation Tax. Employer NIC applies above £5,000.
Paid from post-tax company profit and taxed personally on top.
Income outside the company (employment, pension, other rents). Sets your starting tax band.
2026/27 rates. A salary up to the £12,570 personal allowance costs no income tax but does attract employer NIC above £5,000, and both the salary and that NIC reduce the Corporation Tax bill. Simplifications: employee NIC, the personal-allowance taper above £100,000 and the Employment Allowance (which most single-director companies cannot claim) are not modelled. Try different mixes in the two draw fields to compare routes.
How money leaves a property company, and what each route costs
A property company's profit is not your money until you extract it, and each route is taxed differently. Salary is a company expense: it reduces the profit before Corporation Tax, but the company pays employer National Insurance at 15% on the amount above £5,000, and you pay income tax on it personally at 20%, 40% or 45% depending on where it lands in your bands.
Dividends work the other way round. They come out of profit that has already suffered Corporation Tax (19% up to £50,000, 25% from £250,000, marginal relief between), and you then pay dividend tax personally at 10.75%, 35.75% or 39.35% for 2026/27, after the £500 dividend allowance. Dividends are treated as the top slice of your income, so salary and other income fill the bands first.
The common pattern for a single-director property company is a salary around the personal allowance plus dividends for the rest, but the right mix depends on your other income, pension plans and whether the company needs to retain profit for the next purchase. This tool shows every layer for the mix you type in; it does not pick a mix for you, and it deliberately leaves out employee NIC and the personal-allowance taper, which can shift the answer at the margins.
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