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.
550,66 €
Between 550.66 and 2111.64 € for 2026. In the dividend scenario, the manager pays insurance on this base.
Salary
| Gross salary | 30 000 € |
| Employee social insurance (13.78%) | -3492 € |
| Income tax (10%) | -2651 € |
| Net salary | 23 857 € |
| + Employer social insurance (18.92%) | +4794 € |
| Total employer cost | 34 794 € |
| Effective rate | 31.4% |
Dividend
| Required company profit | 35 088 € |
| Corporate tax (10%) | -3509 € |
| Dividend tax (5%) | -1579 € |
| Net dividend | 30 000 € |
| + Manager social insurance | +2161 € |
| Total company cost | 37 249 € |
| Effective rate | 19.5% |
Dividend wins by 6143 € more net income
Approximate estimate. Does not include advance payments, tax relief, or specific expenses. Consult an accountant.