Section 24 vs Limited Company Calculator UK 2026

Enter your property details

The same property — two different ownership structures. We calculate the full tax position for both.

🏘️ Property & Income

Property value

Monthly rent

Mortgage balance

BTL mortgage rate interest only

💼 Your Personal Tax Position

Other income (employment etc)

Your income tax band

🏢 Running Costs (applies to both structures)

Annual management fees

Annual maintenance

Insurance (annual)

Other allowable costs

🏢 Company-specific costs applied to limited company scenario only

Accountancy fees

How do you extract profit?

Personal (Section 24)

£0

After-tax monthly cash flow

Limited Company

£0

After extraction monthly cash flow

Line item	Personal	Ltd Company

📊 Key metrics comparison

Corporation tax25%

Basic rate income tax20%

Higher rate income tax40%

Additional rate45%

Dividend allowance£500

Basic rate dividend tax8.75%

Higher rate dividend tax33.75%

Additional rate dividend39.35%

S24 mortgage credit20% of finance costs

Personal landlords cannot deduct mortgage interest from rental income
Instead they get a 20% tax credit on their finance costs
Higher-rate taxpayers lose 20% relief — the most damaging change in 30 years of BTL tax
Limited companies are completely exempt — they deduct 100% of interest
S24 was fully phased in from April 2020
~50% of new BTL purchases now use limited companies