Enter the profit and the cash you need — get your salary, your family's salary and dividend split, and what the usual way costs.

v1.1 — first publication 2026-11-04.

AI tools for chartered accountants

AI tools for chartered accountants

Owner-director pay mix — salary or dividend?

by CA Karan Gupta

Enter the profit and the cash you need — get your salary, your family's salary and dividend split, and what the usual way costs.

Last statutory update: 4 Nov 2026 — v1.1 — first publication 2026-11-04.

Statutory context

Income-tax Act, 2025 — s.202 new-regime slabs, s.19 standard deduction, s.156 rebate with marginal relief, s.200 22% company option, s.99 clubbing, s.2(40)(e) deemed dividend; Finance Act surcharge rates (dividend share capped at 15%); FY 2026-27.

Open the tool

The workspace opens on tools.cakarangupta.com so site login and browser storage stay isolated. Print and local downloads work in the tool itself.

Book a consultation

Feedback