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Dental Company Formation Index

New dental company incorporations rose 139.2% between 2016 and 2025

A monthly index of new limited company formations under SIC 86230 (General dental practice activities), compiled from the Companies House public register. Settled to Apr 2026, with the most recent 2 months held back as provisional.

dental companies incorporated in the last twelve settled months
2,452dental companies incorporated in the last twelve settled months
year-on-year change in Apr 2026
+15.3%year-on-year change in Apr 2026
more dental companies formed in 2025 than in 2016
139.2%more dental companies formed in 2025 than in 2016

Key findings

  • New dental companies under SIC 86230 grew from 950 in 2016 to 2,272 in 2025, a rise of 139.2%.
  • In the twelve settled months to Apr 2026, 2,452 new dental companies were incorporated.
  • The busiest single month in the series is 306 incorporations in Mar 2026.
  • March is the busiest month of the year on average, at 165 formations against a monthly average of 132, and it is the peak month in 7 of the 10 complete years from 2016 to 2025. The 6 April tax-year boundary is the obvious explanation, and the exceptions are worth noting rather than smoothing over.

Source: Companies House Advanced Search API, under the Open Government Licence v3.0. The most recent 2 months are provisional, a Companies House indexing lag, and are excluded from every figure above and below.

Dental company formations by year

Each bar is the number of new dental limited companies incorporated in that calendar year under SIC 86230. Only complete calendar years are shown. The post-2020 step up runs alongside a broader rise in UK company formation generally, so it should not be read as a dentistry-specific effect on its own.

New dental limited companies incorporated under SIC 86230, by complete calendar year
YearNew dental companies
2016950
20171,092
20181,332
20191,363
20201,171
20211,599
20221,902
20232,002
20242,178
20252,272

Monthly trend

The same measure month by month from Jul 2015 to Apr 2026. The dashed tail marks the most recent 2 months, which are provisional because Companies House indexes very recent incorporations with a short lag.

New dental limited companies incorporated under SIC 86230, by month
MonthNew dental companiesStatus
Jul 2015104Settled
Aug 201564Settled
Sep 201585Settled
Oct 201576Settled
Nov 201580Settled
Dec 201566Settled
Jan 201660Settled
Feb 201687Settled
Mar 201671Settled
Apr 201693Settled
May 201671Settled
Jun 201680Settled
Jul 201677Settled
Aug 201685Settled
Sep 201690Settled
Oct 201674Settled
Nov 201686Settled
Dec 201676Settled
Jan 201777Settled
Feb 201791Settled
Mar 2017116Settled
Apr 2017112Settled
May 201784Settled
Jun 201795Settled
Jul 201770Settled
Aug 2017100Settled
Sep 201773Settled
Oct 2017107Settled
Nov 201791Settled
Dec 201776Settled
Jan 2018105Settled
Feb 2018102Settled
Mar 2018144Settled
Apr 201897Settled
May 2018104Settled
Jun 2018130Settled
Jul 2018113Settled
Aug 2018104Settled
Sep 2018107Settled
Oct 2018111Settled
Nov 2018103Settled
Dec 2018112Settled
Jan 2019134Settled
Feb 2019120Settled
Mar 2019153Settled
Apr 2019139Settled
May 201991Settled
Jun 201995Settled
Jul 2019122Settled
Aug 201982Settled
Sep 2019115Settled
Oct 2019108Settled
Nov 2019110Settled
Dec 201994Settled
Jan 2020118Settled
Feb 2020112Settled
Mar 2020113Settled
Apr 202053Settled
May 202063Settled
Jun 202083Settled
Jul 2020101Settled
Aug 202082Settled
Sep 2020100Settled
Oct 2020121Settled
Nov 2020121Settled
Dec 2020104Settled
Jan 2021106Settled
Feb 2021139Settled
Mar 2021202Settled
Apr 2021146Settled
May 2021129Settled
Jun 2021108Settled
Jul 2021111Settled
Aug 2021144Settled
Sep 2021118Settled
Oct 2021133Settled
Nov 2021148Settled
Dec 2021115Settled
Jan 2022107Settled
Feb 2022153Settled
Mar 2022200Settled
Apr 2022165Settled
May 2022160Settled
Jun 2022156Settled
Jul 2022137Settled
Aug 2022164Settled
Sep 2022161Settled
Oct 2022200Settled
Nov 2022169Settled
Dec 2022130Settled
Jan 2023171Settled
Feb 2023165Settled
Mar 2023226Settled
Apr 2023150Settled
May 2023194Settled
Jun 2023133Settled
Jul 2023177Settled
Aug 2023162Settled
Sep 2023171Settled
Oct 2023177Settled
Nov 2023168Settled
Dec 2023108Settled
Jan 2024194Settled
Feb 2024179Settled
Mar 2024203Settled
Apr 2024247Settled
May 2024163Settled
Jun 2024121Settled
Jul 2024198Settled
Aug 2024181Settled
Sep 2024175Settled
Oct 2024168Settled
Nov 2024184Settled
Dec 2024165Settled
Jan 2025174Settled
Feb 2025182Settled
Mar 2025225Settled
Apr 2025216Settled
May 2025174Settled
Jun 2025192Settled
Jul 2025188Settled
Aug 2025204Settled
Sep 2025192Settled
Oct 2025206Settled
Nov 2025171Settled
Dec 2025148Settled
Jan 2026199Settled
Feb 2026223Settled
Mar 2026306Settled
Apr 2026249Settled
May 2026190Provisional
Jun 2026181Provisional

Tax-year seasonality in dental incorporations

Averaged across 2016 to 2025, new dental company formations run highest in March, at 165 against the monthly average of 132. Dec is the quietest month, at 113.

The likeliest driver is the tax-year boundary. A dentist who incorporates before 6 April can open the company accounting period at the start of the new tax year, avoiding a split-year calculation. April stays above the annual average rather than collapsing, so the effect looks like a pull-forward of a few weeks rather than a cliff. And it is a tendency, not a law: March is the peak month in 7 of 10 complete years, not all of them.

Average monthly dental company formations, SIC 86230, 2016 to 2025. The reference line is the annual monthly average.

Average new dental company formations by calendar month, with an annual monthly average of 132
Calendar monthAverage new dental companies
Jan125
Feb133
Mar165
Apr142
May123
Jun119
Jul129
Aug131
Sep130
Oct141
Nov135
Dec113

Methodology and sources

Incorporations. For each month we query the Companies House Advanced Search API for companies incorporated under SIC 86230 (General dental practice activities). Counts are gross: a company that has since been dissolved still appears on the register, so the series carries no survivorship bias. The most recent 2 months are provisional and excluded from every headline figure.

What the count is not. An incorporation is a company registered under a dental SIC code, not a new practice opening. A restructure, a holding company over an existing practice, or a company that never trades all count once each, and none of them is a new surgery.

Updated. Incorporations to Apr 2026, settled data. Generated Jul 2026.

Download the formation data (CSV)

Free to cite and republish with attribution to Dental Finance Partners. This page is a data summary and does not constitute financial or tax advice.

Considering incorporating your dental practice?

The rise in the chart above is a trend, not advice. Whether a company beats staying self-employed depends on your income level, what you need to draw, what you can leave in, and how your NHS contract is held. Whether you are an associate looking at a first company, a principal restructuring, or a buyer acquiring through a holding company, the structure is worth modelling before it is registered. We work with dental professionals only.

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The other three data series

All four data series

Frequently asked questions

What does the Dental Company Formation Index measure?
It counts the number of new limited companies incorporated each month under SIC code 86230 (General dental practice activities) from the Companies House public register. It is a leading indicator of growth in the limited company dental sector, covering NHS, mixed, and private dental practices. Counts are gross: companies that have since been dissolved remain on the register, so there is no survivorship bias.
Why are more dentists incorporating as limited companies?
Operating through a limited company can be more tax-efficient than sole-trader or partnership status at higher income levels. A dental company can pay a small salary plus dividends, potentially reducing income tax and National Insurance compared with being taxed entirely on self-employment income. The rise in dental company formations also reflects new practice ownership, associate dentists stepping up to principals, and practice acquisitions structured through holding companies.
Is there a March peak in dental company formations?
March is the busiest month on average across 2016 to 2025, at 165 formations against a monthly average of 132, and it is the peak month in 7 of the 10 complete years in that window. March falls just before the UK tax year ends on 5 April, and a dentist who incorporates before 6 April can open the company accounting period at the start of the new tax year. The pattern is a strong tendency in the data rather than a rule that holds every year.
Where does this data come from?
All incorporation counts come from the Companies House Advanced Search API, which is the UK's official register of companies. The data is published under the Open Government Licence v3.0. The figures are updated monthly as Companies House releases new records. The most recent two months are provisional due to an indexing lag in the Companies House database.
How does incorporating help with dental practice tax planning?
A dental limited company is subject to Corporation Tax on its profits (currently 25% for profits above the main rate threshold, or 19% for small profits). The principal can then draw a combination of salary and dividends, which is often more tax-efficient than paying income tax and Class 4 National Insurance on the full profit as a sole trader. Associates and principals should model their own position: the right structure depends on income level, plans for retained earnings, and NHS contract arrangements. Our dental accountants can prepare a personal tax comparison.