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Dividend calculator

Net dividends vs salary

Calculate net dividend income after tax. Compare with taking the same company profit as salary or with a combined approach (minimum salary + dividends).

Inputs
Enter the pre-tax profit and the company’s taxable revenue to determine the correct corporate tax regime

Amount you want to take out as dividends or salary

Corporate tax rate is applied automatically: 10%

The withholding tax rate depends on the profit year (e.g. 2024 = 10%, 2025+ = 7%).

Apply minimum tax

Turn this off only if you fall under a statutory exemption.

Based on the current revenue, the minimum tax floor is €340.00.

Dividends only
Profit payout as dividends
Profit before tax€50,000.00
Corporate income tax (10%)-€5,000.00
Profit after tax€45,000.00
Dividend withholding tax (7%)-€3,150.00
Net dividend€41,850.00
Effective rate16.3%
Salary
Payout as salary (same company cost)
Company cost€50,000.00
Gross salary€36,710.72
Employer contributions-€13,289.28
Employee contributions-€5,286.34
Income tax-€5,175.23
Net salary€26,249.14
Effective rate47.5%
Combination
Minimum salary + dividends
Wage cost (min.)€14,954.76
Net salary+€8,746.77
Remaining profit€35,045.24
Corporate tax + dividends-€5,712.37
Net dividend+€29,332.87
Total net income€38,079.64

Highest net income: Dividends only

€3,770.36 more than the second-best option

Net amount: €41,850.00

Important notice

This calculator provides an indicative result. With salary, the non-taxable allowance applies, so salary can be better at lower amounts. Dividends do not create pension entitlement or other social benefits. Minimum corporate tax does not apply in every case, so check whether you qualify for an exemption before making a decision.