[PieknyJanusz]

Delikatnie przypominam, że od 2016/2017 zmienia się na sporo gorsze opodatkowanie dywidend w UK, także polecam wybrać zaskórniaki z konta firmowego jeszcze w tym roku podatkowym. Dotyczy to osób zarabiających dużo

Nadal najbardziej będzie się opłacało być zatrudnionym na minimalnej u siebie i brać dywidendy ale niestety zapłacimy więcej, przykład dla £100k rocznie w dywidendach + 8k w pensji. Dotychczas zapłacilibyśmy około 20.8k podatku. Od przyszłego roku zapłacimy prawie 24.8k.

Dokładne przykłady dla 80k i 100k:

Example 2 – £8,060 salary, £80k dividends
£8,060 is the most tax-efficient salary to pay yourself in 2015-16.

The £8,060 salary is included within the personal allowance.
The first £2,940 of dividends is included within the personal allowance.
The next £5,000 of dividends is included within the dividend allowance.
The next £27,000 of dividends are taxed at 7.5% (basic rate) = £2,025.
The remaining £45,060 dividends are taxed at 32.5% (higher rate) = £14,644.50.
The total dividend tax liability is £16,669.50 (compared to £12,276.88 in 2015/16)

>> The additional dividend tax to pay = £4,392.62 <<<

Example 3 – £8,060 salary, £100k dividend
Your personal allowance has been reduced by £4,030 from £11,000 to £6,970.

£6,970 of salary is included within your personal allowance.
The remaining £1,090 of salary is taxed at the basic rate of 20% = £218
The next £5,000 of dividends is included within the dividend allowance.
The next £25,910 of dividends are taxed at 7.5% (basic rate) = £1,943.25
The remaining £69,090 dividends are taxed at 32.5% (higher rate) = £22,454.25
The total dividend tax liability is £24,397.50 (compared to £19,433.63 in 2015/16)

>> The additional dividend tax to pay = £4,963.87 <<<

#firmawuk #uk #emigracja

[kendziu666]

@PieknyJanusz: od dawna masz firme?