Higher Rate Dividend Tax 2024/25. Thanks to the 2024 spring budget finding the optimal blend of salary and dividends for company owners is a little more complicated than in previous years. The rate of dividend tax you pay depends on your tax band:
The additional rate, which applies to individuals with income above the higher rate. The higher rate of dividend tax stands at 33.75% for those earning ยฃ50,271 and ยฃ125,140.