Ltd Company vs Sole Trader – Tax Comparison (UK)

Compare net take‑home from profits as Ltd vs Sole Trader; includes CT, income tax and NI (simplified).

Annual business profit (£)

Director salary (Ltd) (£)

Corporation tax rate (%)

Income tax basic (%)

Income tax higher (%)

Dividend basic (%)

Dividend higher (%)

Employee NI main (%)

Employer NI (%)

Sole Trader main NI (%)

Sole Trader above UEL (%)

Personal allowance (£)

Basic rate band (£)

Calculate