MB calculator
Small partnership taxes 2026: owner salary, 5% CIT, 15% dividend GPM.
Inputs
Result
Total to owner
26 328,68 €
Pre-tax profit35 544,00 €
Salary net9 328,68 €
Corporate tax (5%)- 1 777,20 €
Distributable33 766,80 €
Dividend GPM (15%)- 3 000,00 €
Dividends net17 000,00 €
Effective rate16.4%
How it works?
An MB owner receives a salary (taxed as employment income) and profit as dividends. MB CIT is 5% (up to the threshold), dividend GPM 15%. Employer taxes (VSD 12.52%, guarantee fund 1.77%, LTEF 1.24%) apply on the salary.