Salary vs Dividend calculator
Compare net income when paying yourself as salary vs dividend. For EOOD owners looking to optimize their tax burden.
Input data
The net amount you want to receive — as salary or dividend.
933 BGN
Between 933 and 3750 BGN for 2026. In the dividend scenario, the manager pays insurance on this base.
Salary
| Gross salary | 30 000 BGN |
| Employee social insurance (13.78%) | -4134 BGN |
| Income tax (10%) | -2587 BGN |
| Net salary | 23 279 BGN |
| + Employer social insurance (18.92%) | +5676 BGN |
| Total employer cost | 35 676 BGN |
| Effective rate | 34.7% |
Dividend
| Required company profit | 35 088 BGN |
| Corporate tax (10%) | -3509 BGN |
| Dividend tax (5%) | -1579 BGN |
| Net dividend | 30 000 BGN |
| + Manager social insurance | +3661 BGN |
| Total company cost | 38 749 BGN |
| Effective rate | 22.6% |
Dividend wins by 6721 BGN more net income
Approximate estimate. Does not include advance payments, tax relief, or specific expenses. Consult an accountant.