IV vs MB vs UAB
Compare business entity taxes under the 2026 VMI rules.
Inputs
Result
Most favourable form: Small partnership (MB)
Individual activity
36 240,00 €
Owner net
Total tax11 760,00 €
Effective rate19.6%
5% GPM, PSD/VSD from basis or MMA minimum
Small partnership (MB)
38 030,46 €
Owner net
Total tax11 903,94 €
Effective rate19.84%
Salary + 5% CIT + 15% dividend GPM
UAB (LLC)
33 611,62 €
Owner net
Total tax14 388,38 €
Effective rate23.98%
Salary + 15% CIT + 15% dividend GPM
How it works?
The same revenue and expenses are compared across three scenarios: IV (all income as activity income, 5% GPM), MB (owner salary + 5% CIT + dividends) and UAB (salary + 15% CIT + dividends). The result shows how much the owner keeps in each form.